2025 (2) TMI 1959

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....oval in Form No.10AB under sub clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the IT Act filed on 20.03.2024. ITA No.2390/PUN/2024 : 2. The appellant has raised the following grounds of appeal :- "1. The learned CIT (Exemption), Pune; erred in law and on facts in rejecting appellant's application for registration u/s 12A of ITA, 1961. 2. The learned CIT (Exemption), Pune; erred in law and on facts in holding that activities of the appellant are not genuine. 3. The learned CIT(E) erred in law and on facts in holding that the Appellant ought to have applied for regular registration u/s 12A(1)(ac)(iii) whereas, Appellant has applied for regular registration u/s 12A(1)(ac) (vi)-ITEM....

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....e is in appeal before this Tribunal. 4. Ld. AR appearing from the side of the assessee submitted that the rejection order passed by Ld. CIT, Exemption, Pune is unjustified. It was submitted that due to a typographical/inadvertent error the application was filed u/s 12A(1)(ac)(vi)(B), whereas the assessee was required to file application u/s 12A(1)(ac)(iii) of the IT Act. It was further submitted that application was filed by its own without help of any tax professional and due to this the above mistake occurred. Ld. Counsel further submitted that the assessee trust is genuine and an old trust registered u/s 12A of the IT Act. Accordingly, it was prayed before the Bench that mentioning of wrong section code in the application is curable d....

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.... the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust (supra) allowed the appeal of the assessee by observing as under :- "9. As contended the appellant has committed a technical mistake in making the application under Section 12A(1)(ac)(ii) instead of clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act. As pointed out the appellant has filed revised form 10AB for seeking registration under the correct provision i.e. Section 12A(1)(ac)(iii) which can also be considered. 10. In consonance with the decision rendered by the co-or....