2025 (3) TMI 2046

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....Sridevi, CA For the Respondent : Mr. Nilay Baran Som, CIT ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Exemptions)/NFAC, (hereinafter referred to as "the Ld.CIT(E)"), Chennai, dated 16.07.2024 rejecting the application filed by the assessee online dated 26.01.2024 in Form No.10AB u/s.12A(1)(a....

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.... pointed out that the assessee while applying for renewal of the registration u/s.12AB of the Act inadvertently clicked sub-clause (vi) instead of sub-clause (iii) of section 12A(1)(ac), because of which, the Ld.CIT(E) has rejected the application filed online dated 26.01.2024. Therefore, she prays that inadvertent mistake should not come in the way of the assessee to get the registration u/s.12AB....

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..... The impugned action of the Ld.CIT(E) can't be countenanced. In this context, we take note of the Hon'ble Supreme Court decision in the case of United Bank of India v. Naresh Kumar AIR 1997 SC 3, wherein, it was observed by their Lordships "as far as possible, a substantive right should not be defeated on account of a procedural irregularity which is curable" and in the case of Associated Journal....

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....hin the limits of permissible construction, must be preferred to that which is rigid and negatives the cause of justice. Procedure is meant to sub-serve and not rule the cause of justice". 7. In the light of the aforesaid decisions of the Hon'ble Supreme Court, we are of the view that the inadvertent mistake made by the assessee while clicking the online portal i.e. clicking sub-clause (vi) ins....