AI Drafter 
TaxTMI 
TaxTMI 
2026 (5) TMI 1765
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....ear 2013, it did not obtain any registration u/s. 12A/12AB or approval u/s. 80G till 31.03.2021. However, with the introduction of new provisions for registration u/s. 12A/12AB and approval u/s. 80G in Income-tax Act, 1961 w.e.f. 01.04.2021 by Govt. through Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 w.e.f. 01.04.2021 ["TOLA"], the assessee felt necessity of obtaining registration u/s. 12A/12AB and approval u/s. 80G. Accordingly, for the first time vide application dated 18.10.2021 in Form No. 10A, the assessee applied to Income-tax Department for grant of registration u/s. 12A/12AB. In this application, the assessee inadvertently selected a wrong section/code and applied u/s. 12A(1)(ac)(i) instead of correct section 12A(1)(ac)(vi) and the Central Processing Unit of Income-tax Department ["Ld. CPC"] granted registration as applied by assessee through automated processing in Form No. 10AC dated 27.10.2021 for a period of 5 years from AY 2022-23 to 2026-27. Similarly, vide a separate application dated 08.11.2021 in Form No. 10A, the assessee applied for the first time for grant of provisional approval u/s. 80G(5)(iv) which also the Ld. CPC grant....
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.... of the Act empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a "sufficient cause" for not presenting appeal within prescribed time. It is also a settled position by Hon'ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever "substantial justice" and "technical considerations" are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view, condone delay, admit these appeals and proceed with hearing. 4. On merit, the Ld. AR for assessee filed following Written-Synopsis giving chronology of the events of assessee's case in detail and specifying his contentions. The Written-Synopsis filed by Ld. AR is scanned and re-produced below for an immediate reference: 1. Assessee Trust is a Charitable Trust incorporated vide Trust Deed dated 19.02.2013 and registered under MP Public Trust Act, 1951 having Registration Number: 1207 [Details mentioned at Pg. 1 of 12A Paper Book (PB)] ....
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....tion 12A(1)(ac) introduced by Finance (No. 2) Act, 2024 w.e.f. 01.10.2024. 4. Chronological Events in respect of 80G Proceedings: a. Assessee applied for Registration u/s. 80G in Form 10A on 08.11.2021 under Section 80G(5)(iv). [Pg. 1 of 80G PB] b. CPC issued Registration Certificate in Form 10AC on 15.11.2021 u/s. 80G(5)(iv) from 15.11.2021 to AY 2024-25.[Pg. 5 of 80G PB] c. Assessee applied for Renewal of registration / for obtaining Final Registration in Form 10AB on 28.09.2022 under Section 80G(5)(iii). [Pg. 7 of 80G PBJ d. Application was rejected vide Ex-Parte Order passed by the Ld. CIT(E), Bhopal dated 27.01.2023. [Challenged in Appeal Number: 894/Ind/2025] [Pg. 13 of 80G PB] e. Assessee again re-applied for obtaining Final Registration in Form 10AB on 14.11.2024 under Section 80G(5)(iv)(B). [Pg. 16 of 80G PB] f. Application was rejected vide Order passed by the Ld. CIT(E), Bhopal dated 27.06.2025 as consequential rejection alongwith 12AB as no valid registration u/s. 12AB. [Challenged in Appeal Number: 895/Ind/2025] [Pg. 25 of 80G PB] 5. Assessee's Contention regarding 80G: To kindly consi....
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....trust was not registered under section 12A/12AA of the Act prior to 01/04/2021. Therefore, it seems that the assessee has obtained the said registration by mis-representation of facts and the said registration is not a valid registration. Therefore, the prerequisite for of section 12A(1)(ac) of the Act is not fulfilled application under clause in this case. 7. In view of the above, the application filed by the assessee is hereby rejected." 4.1 Thus, ld. CIT(E) has stated that Assessee has furnished copy of regular registration u/s. 12AB of the Act. Ld. CIT(E) further alleged that Assessee had obtained said registration by mis-representation of facts. 5. We have perused the copy of the order of registration issued by Principal Commissioner of Income Tax - Mr. Sibichen K Mathew, dated 27.10.2021 which is in the paper book at page no. 32 to 34. The said order is in Form No.10AC. The order is valid upto A.Y.2026-27. It has been submitted by ld.AR that the order dated 27.10.2021 in Form No.10AC is a provisional registration. Ld.AR further submitted that Assessee had by mistake applied u/s. 12A(1)(ac)(i) at the time of applying for provisional registration. Ld.....
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.... 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 statistical purpose." 7. Respectfully following the above decision passed by the Coordinate Bench of this Tribunal (supra), & considering the totality of facts of the case & in the interest of justice, we deem it proper to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to treat the application already filed by the assessee as under clause (iii) of section 12A(1)(ac) of the IT Act instead of under clause (vi) of section 12A(1)(ac) of the IT Act and decide the same as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, E....
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....ata in North Eastern Social Research Centre Vs. CIT(Exemption), Kolkata, ITA No. 741/Kol/2024, order dated 09.07.2024 (iii) ITAT, Indore in Sir Seth Sarupchand Hukum Chand Charitable Trust Vs. CIT(Exemption), ITA No. 797/Ind/2024 (iv) ITAT, Indore in Ratlam Ahinsa Shiksha Samiti Vs. CIT(Exemption), Bhopal, ITA No. 719/Ind/2024 (v) ITAT, Indore in Balaji Gau Sarakshan Sansthan Vs. CIT(Exemption), Bhopal, ITA No. 887 & 890/Ind/2025 8. Respectfully following the view taken by ITAT, Pune in Subhadra Foundation (supra) cited by Ld. AR and further decisions of various benches as noted above in preceding para, we are inclined to set aside the impugned orders of Ld. CIT(E) for a de novo adjudication after taking into account correct/applicable clause of section 12A/12AB and 80G. The Ld. CIT(E) shall provide necessary opportunity of hearing to assessee and the assessee shall file necessary documents. We expect the Ld. CIT(E) to hear all three cases of assessee together and dispose of judiciously without being influenced by earlier orders in any manner. 9. Resultantly, these appeals are allowed for statistical purposes. Order pronounced in open court on 30....
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....s. President of the Trust, i.e. the above named deponent Smt. Deepa Somani is aged 63 Years, Secretary of the Trust Smt. Rama ATTESTED Shree Annapurna Kahetra Mokestwerl Mahila Chartable Trust Bjuder. SURAG GIDAV Y DIST. INDORA President Deeps M.P. GOV Document 3 12 Saboo is aged 66 Years, Treasurer of the Trust Smt. Sudha Malpani is aged 68 Years and are senior citizens. 4. THAT the appellant trust is engaged in providing financial relief to needy and deserving students and providing school fees / college fees to them and provides support to old age needy persons including financial support for medical treatment / medicines, to needy persons and persons belonging to weaker section of the society. 5. THAT the appellant trust had obtained provisional approval under Clause (iv) of First proviso to sub-section (5) of Section 80G [i.e. 80G(5)(iv)] vide Provisional Certificate in Form No. 10AC dated 15.11.2021 valid from 15.11.2021 to AY 2024-25. 6. THAT applied for renewal of registration u/s. 80G(5)(iii) of Act, for obtaining final registration in Form No. 10AB filed on 28.09.2022. 7. THAT the Notices in respect of E-proceedings u/s. 80G of the Act issued by ....
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....t take / seek appropriate legal guidance. 18-10 SURAJ YADAV N ON4. THAT in the meanwhile, even the Trustees of the assessee trust had changed as earlier the President was Smt. Kalpana Bajaj (presently aged: 66 Years) and now, the above named deponent, i.e. Smt. Deepa Somani (presently aged: 63 Years) and due to which also, the 12AB and 80G renewal process could not have been done in technically correct manner. ATTESTED Shree Annapuma Kahotro Mehechtet Mahila Chartabla Trust President Deeps SURAJDAV HOTARY DIST. INDORF M.P. GOVT. Document 5 15. THAT, the Income tax return of AY 2024-25 filed by the appellant trust was taken up for processing by the CPC, Bengaluru and an Intimation for proposed adjustment u/s. 143(1)(a) of the Act dated 29.09.2025 was issued upon the Trust, which was received on the Email ID: [email protected], which belongs to earlier Office Bearer Smt. Kalpana Bajaj, who then informed the present office bearers and the counsel. 16. THAT only after receipt of such Intimation for proposed adjustment, the assessee trust could check all the pending compliances and then is filing appeal before the Honourable Tribunal, alongwith ot....