TaxTMI 
TaxTMI 
2026 (9) TMI 1235
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....elow:- Grounds of Appeal No. 1.0 : The learned Commissioner of Income Tax (Exemptions) has erred on facts and law by not granting Registration u/s 12AB is against to the principle of natural justice and therefore the same are bad in law. Grounds of Appeal No. 2.0 : The learned Commissioner of Income Tax (Exemptions) failed to appreciate the facts that, the Appellant has filed an application along with condonation of delay in the same year when the previous application was rejected as stipulated in the Income Tax Act, 1961. Grounds of Appeal No. 3.0 : The Appellant carves to add, modify any ground of appeal before the Hon. ITAT, Bengaluru. 3. The brief facts of the case are that the assessee trust is formed by way of deed of trust dated 28.09.2015 and engaged in providing education to the children in the rural areas of Siddapura taluk of Uttara Kannada district of Karnataka. The assessee trust was granted provisional registration under sub-clause (vi) of clause (ac) of sub section (1) of section 12A of the Act on 22.01.2022 vide unique registration number (URN) - AAQTS7088EE20210 effective from AY 2022-23 to AY 2024-25. Further, the assessee trust was a....
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....ppeal before this tribunal. The assessee has also filed 2 nos. of paper books each for registration u/s. 12AB of the Act and approval u/s. 80G(5) of the Act. 5. Before us, the ld. AR of the assessee vehemently submitted that the first application filed by the assessee on 22.12.2023 had been rejected purely on technical reasons due to belated filing of form 10AB and the ld. CIT(E) also rejected the second application without verification on the merit of the case on the ground that filing a fresh application for registration u/s. 12AB of the Act for the same period amounts to a collateral attack on a concluded decision. Further, the ld. AR submitted that the ld. CIT(E) is vested with powers to condone the delay in filing of the application for permanent registration by virtue of amended provisions of the Act and accordingly prayed that this tribunal may condone the delay in filing the application and grant registration u/s. 12AB of the Act. 6. The ld. DR on the other hand heavily relied on the order of the ld. CIT(E), Bengaluru. 7. We have heard the rival submission and perused the material available on record. It is an undisputed fact that the assessee was granted provision....
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....same Authority subsequently if the assessee trust satisfy all the conditions for granting registration u/s 12AB of the Act. The ld. CIT(E) on receipt of the application on each occasion has to satisfy himself/herself only about the genuineness of the activities of the trust and the compliance of such requirements of any other law for the time being in force by the trust for granting registration. Merely because, the assessee trust had not preferred an appeal against the earlier order dated 18.04.2024 passed by ld.CIT(E), the assessee trust cannot not be barred from exercising its statutory right subsequently before the same Authority if it fulfills the conditions as laid down for granting registration u/s 12AB of the Act. The only consequence of subsequent filing of application before the ld.CIT(E) will be the effective date of granting the registration which will ultimately be the date of the latest application. Thus, while entertaining the application in Form 10AB filed on 13.03.2025, the ld. CIT(E) cannot grant the registration effective from the date of first application i.e. 22.12.2023. Therefore, in our considered opinion treating the application filed in Form No.10AB on 13.0....
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....ne such delay and such application shall be deemed to have been filed within time. In our considered opinion, as the CBDT with a view to avoid and mitigate genuine hardship had already condone the delay and directed to furnish a fresh application within the extended time i.e. 30.06.2024 and the assessee in the present case had filed the application only on 13.03.2025 after the amendment in the Finance (No.2) Act, 2024 w.e.f. 01.10.2024, we in order to meet the end of justice, direct the ld. CIT(E) to condone the delay in filing the application in Form No. 10AB dated 13.03.2025. 7.3 Having held so, we are also of the considered opinion that as the assessee could not represent its case before the ld. CIT (Exemptions) by submitting the relevant documents/details required for registration u/s 12AB of the Act, and considering the request of the ld. A.R. of the assessee, we deem it fit and proper to remit the entire issue of registration to the file of ld. CIT (Exemptions) to decide afresh in accordance with law. Needless to say, a reasonable opportunity of being must be granted to the assessee. The assessee is also directed to produce all the relevant documents/records/accounts/certi....