VOLUNTARY INTEGRATION FOR EDUCATION AND WELFARE OF SOCIETY,GOPALPUR vs. CIT (EXEMPTION), HYDERABAD

It was submitted by the ld. AR that the assessee had filed an application in Form No.10AB seeking registration u/s.12AB of the Act. It was the submission that the details have been called for from the assessee and the assessee had submitted the details also. It was the submission that the ld. CIT(E) without considering the documents submitted but on account of typographical error on the part of the assessee, rejected the assessee’s application as infructuous. It was the submission that the assessee may be granted another opportunity to submit proper clarification before the ld. CIT(E).

In reply, ld. DR vehemently supported the order of the ld. AO and ld. CIT(A).

We have considered the rival submissions. A perusal of the order of the ld. CIT(E) shows that the ld. CIT(A) has mentioned that the assessee has opted for the wrong section code while filing the Form 10A by opting the Section 12A(1)(ac)(vi) instead of 12A(1)(ac)(i) of the Act. Admittedly, the ld. CIT(E) could have granted the assessee an opportunity to rectify the defects. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(E) to grant the assessee adequate opportunity to represent its case. The ld. CIT(E) must in the interest of justice, grant the assessee opportunity to rectify the defects if any that is found in the application and should not use such typographical mistake as a tool for summary rejection of the application.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023.