2025 (9) TMI 1801

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....2025 respectively. For the sake of convenience, these two appeals were heard together and are being disposed of by this common order. We treat the appeal in ITA No. 1745/PUN/2025 as lead case. The Grounds of appeal raised by the Assessee are as under : "1. That the learned Commissioner of Income Tax (Exemptions) erred in law and on facts in rejecting the application under Section 12A of the Act merely on the ground of wrong selection of clause/sub-section while filing the Form 10A. 2. That the learned Commissioner of Income Tax (Exemptions) failed to appreciate that the error was inadvertent and procedural, and that all other requirements for grant of registration under Section 12A were duly satisfied by the Appellant. ....

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....he Assessee. Ld.AR relied on the order of the ITAT Pune in the case of National Association for the Blind Vs. CIT(Exemption) ITA No.2389/PUN/2022. Ld.AR filed copies of the said order. Submission of ld.DR : 3. Ld. Departmental Representative(ld. DR) for the Revenue submitted that it may set-aside to ld. CIT(E) for re-verification. Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, Assessee had filed application for registration u/s. 12A(1)(ac)(iii) of the Act, in Form No.10AB on 23.12.2024. The ld. CIT(E) rejected Assessee's application vide order dated 21.05.2025. On perusal of the ld. CIT(E)'s order, it is noted that Assessee had filed required details during the proceedings. In p....

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....at Assessee had by mistake applied u/s.12A(1)(ac)(i) at the time of applying for provisional registration. Ld.AR further submitted that Trust was formed on 01.09.2018. The copy of the registration issued by the Competent Authority is at page no.35 of the paper book. The Trust had never applied for registration earlier. 6. On perusal of the paper book, it is observed that Assessee is running Galaxy Kids Pre Primary School. Assessee has also applied to Maharashtra State Government for starting a school from 1st Standard to 12th Standard. Accordingly, Maharashtra Government vide order dated 15.10.2024 issued letter of intent containing conditions to be fulfilled for starting the school. 7. The ld. CIT(E) has alleged mis-representation of....

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....istration 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-ordinate Bench, the typographical error deserves to be corrected. Accordingly, the appeal deserves to be allowed and impugned order dated 15.03.2024 of Ld. CIT (E) is liable to be set aside. Hence, the appeal is allowed and we set aside the order of Ld. CIT(E) dated 15-03-2024 and remand the matter back to the file of the CIT(E) for fresh adjudication by considering amended application of the appellant under Section 12A(1)(ac)(iii) of the Act, or he can call for amended application from the appellant. 11. In the result, the appeal filed by the assessee is allowed for statis....