2025 (5) TMI 2289

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.....09.2024 passed by CIT (E) which has rejected the request for registration under the provisions of Section 12AB of the Act (New provision), which is hereinafter referred to as the "impugned order". 2. FACTUAL MATRIX 2.2 That in pursuance to the amendment in the Finance Act, 2020 all existing charitable or religious trusts or institutions registered u/s 12A or 12AA of the Act were required to apply for re-registration under the newly substituted Section 12AB in Form 10A within due date (subsequently extended). The designated authority would grant registration u/s 12AB or 10(23C) for a period of 5 years. 2.3 That pursuant to the amendment,the assessee trust filed Form 10A on 14.12.2021 along with all supporting documents including re....

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.... way of "impugned order". 2.7 That being aggrieved by the "Rejection for Registration" as and by way of the "impugned order" the assessee has filed the present appeal in Form No. 36 and has raised the following grounds of appeal against the "impugned order" which grounds are stated as below:- S. No. Particulars Tax Effect 1 That impugned order passed by the Ld. CIT (Exemption) is bad in law, without jurisdiction, and without allowing proper and reasonable opportunity to make correction in the application form for re-registration.   2.1 That on the facts and in the circumstances of case and in law, the Ld. CIT (Exemption) erred in rejecting the application for re-registration without pr....

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....ed. The Ld. AR contended that Ld. CIT (E) ought not to have adopted such a "highly technical mistake" as gross error vitiating the registration process, as the assessee trust is very old trust originally incorporated in year 1921 on 9th June ( page 13 of paper book). It was also contended that the Ld. CIT (E) had in fact issued a notice dated 02.08.2024 which was duly complied by the assessee trust vide their reply dated 16.08.2024 and that the same was accepted by the Ld. CIT (E) without finding any deficiency/error. The Ld. CIT (E) therefore ought to have given the assessee trust an opportunity to make suitable correction which was not given. Such error or mistake was not even pin pointed in notice dated 02.08.2024, which was issued for m....