TaxTMI 
TaxTMI 
2026 (7) TMI 1594
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....r referred to as "the Act") rejecting the application since, provisional registration granted was bad. 2. Ld. Authorized Representative for appellant/assessee submitted that the appeal was filed on 31.01.2025 electronically and physically on 27.04.2026 due to illness of relative. There is no delay. 3. Ld. Authorized Representative in broad submissions submitted as under: "1. That the appellant is a society duly registered as "Smai Sathal Dadi Gauri Mandir Seva Samiti" under the Haryana Registration and Regulation of Societies Act, 2012 (Registration No. 01735), having its registered office at Dadi Gauri Mandir, Badyan Rangran, Hisar, Haryana 125001 (Copy of certificate of registration is enclosed at page no. 1 of PB). ....
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....ration granted by CPC was bad in law(Refer page no. 49 of PB). The rejection was not based on any conclusive finding that the objects were non-religious, activities were non-genuine, or funds were applied for any non-permissible purpose. Rejection of Form 10AB merely on alleged defect in provisional registration is bad in law (Submission to Ground No.6) 6. That the jurisdiction of CIT(E) while considering an application under section 12AB is confined to examining the objects of the institution, genuineness of its activities and compliance with such other laws as are material for achieving its objects. In the present case, no adverse finding has been recorded on any of the above statutory parameters. The application has bee....
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.... is carrying on any bogus, commercial, non-genuine or non-religious activity. Thus, in absence of any adverse finding on genuineness of activities or charitable/religious objects, the rejection of registration is wholly unjustified. Wrong selection of clause, if any, is only a technical and curable defect (Submission to Ground No.4,5) 8. That even assuming, without admitting, that the appellant ought to have applied under section 12A(1)(ac)(vi)(B) instead of the clause under which provisional registration was granted under section 12A(1)(ac) (vi) (A), the same is at best a technical or clerical defect. A bona fide technical mistake in selecting a sub-clause cannot be treated as fatal where the appellant is otherwise eligib....
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.... has been applied for private benefit, or that any law material to the objects has been violated. Therefore, the observation that earlier registration shall stand superseded is beyond jurisdiction and deserves to be set aside. Denial of Specific and Meaningful Opportunity Before Rejection of Registration (Submission to Ground No.7) 11. That the impugned order is also vitiated for want of a specific and meaningful opportunity. The notices issued were general questionnaire notices calling for documents and details. The appellant was not specifically confronted that the application would be rejected on the ground that provisional registration granted by CPC was bad in law or that the application under section 12A(1)(ac) (ii) ....