TaxTMI 
TaxTMI 
2026 (7) TMI 1698
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....the Income-tax Act, 1961 ["the Act"], whereby the application filed by the assessee in Form No.10AB seeking renewal of registration under section 12AB came to be rejected. 2. The assessee has raised the following grounds of appeal: 1. Whether the Commissioner of Income Tax (Exemption) is correct in law and in fact in denying the registration under Section 12AB on the ground of non-submission of a physical/self-certified copy of the old certificate under Section 12AA (old regime), and whether such non-submission justifies the rejection of the renewal of registration. 1.1 At the time of submission of response 12AA (old regime) certificate submitted online but during physical submission due to oversight 12AA (old regime) c....
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....valid. Consequently, the application for renewal was rejected. 4. The learned Authorised Representative (AR) submitted that the entire foundation of the impugned order proceeds on an erroneous factual assumption. It was submitted that vide letter dated 27.01.2026, filed on the Income Tax portal under Acknowledgement No. 298071671270126, the assessee had already furnished the registration certificate granted under the old regime together with other supporting documents. It was further submitted that the trust has been enjoying registration under section 12A since 04.06.2001, copies whereof were placed before the learned CIT(E). The registration certificate in Form No.10AC issued under the amended regime as well as the registration certifi....
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....orded in paragraph 3.4 of the impugned order that the assessee failed to furnish the earlier registration granted under section 12AA and, therefore, the validity of the registration granted in Form No.10AC could not be established. The assessee, on the other hand, has specifically asserted that the registration certificate under the old regime had already been furnished electronically along with its reply dated 27.01.2026 and has also produced documentary evidence in support thereof. This factual controversy has not been examined in the impugned order. 9. We also find merit in the grievance of the assessee that after receipt of the reply furnished by the assessee, no further notice pointing out the alleged deficiency was issued. If accor....
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....while adjudicating an application for renewal, it was neither necessary nor appropriate for the learned CIT(E) to comment upon the wisdom or functioning of the statutory mechanism devised by the Legislature and implemented by the Department. 12. We further find that the observations recorded in paragraphs 4 and 5 of the impugned order travel beyond the jurisdiction vested in the learned CIT(E). Having accepted that the assessee had already been granted registration in Form No.10AC, the learned CIT(E), while considering an application for renewal under section 12AB, could not have declared that such registration itself was "invalid in law" or that the assessee's regular registration under section 12AB could not be treated as valid. No....