NASHABANDI MANDAL MAHARASHTRA STATE,MUMBAI vs. CIT(EXEMPTION), MUMBAI

Coming to ITA No. 5098/M/2025, we observe that the Assessee had sought for registration u/s 12A of the Act by filing the online application dated 27.11.2024 in form No. 10AB, which was taken into consideration by the Ld. Commissioner by issuing various show cause notices, including dated 05.06.2025, in response to which the assessee has filed its submissions vide letter dated 10.06.2025, wherein the Assessee replied the query sought for by the Ld. Commissioner qua delay in filing of application in Form- 10AB, by submitting that since the trust had commenced its activities from A.Y. 2022-23 onwards, whereas the due date for filing form No. 10AB was 30.09.2022, which was further extended upto 30.06.2024 and the Assessee therefore has filed Form No. 10 AB on 07.05.2024, within the revised due date of 30.06.2024. However, the same was rejected due to an inadvertent error in selecting section, in which the registration was sought for in Form No. 10AB, vide order dated 16.10.2024. On receipt of the rejection order 16.10.2024, the Assessee had once again applied for final registration in form No. 10AB but with a slight delay accompanying the application for condonation of delay.

Though, the Ld. Commissioner considered the reply of the Assessee, however not being satisfied with reasons of delay rejected said application filed by the Assessee, mainly by holding as under: “That the reasons for delay are neither satisfactory nor conclusive. Further the Assessee has not been able to show any reasonable cause for delay or to establish that the assessee trust had genuine hardship in filing of the application

The Assessee therefore being aggrieved has preferred instant appeal.

We have heard the parties and perused the material available on record. It appears from the impugned order that earlier application though was filed by the assessee 03.06.2024, within the due date as extended by CBDT, however the said application was rejected vide order dated 16.10.2024due the inadvertent error, in selecting the section, in which registration was sought for. And on receipt of the said order dated 16.10.2024, the Assessee again filed fresh application on dated 27.11.2024 along with application for condonation of delay, which has been rejected by the Ld. Commissioner, not only in the limitation and/or delay of meager days but in fact also on the ground that in the absence of necessary compliance made against the violation raised as above, the Ld. Commissioner was unable to arrive on the satisfactory conclusion on parameter.

We by giving thoughtful consideration to peculiar facts and circumstances of the case again, observe that the delay, if any occurred in filing on fresh application on dated 27.11.2024, after receipt of order dated 16.10.2024 passed by Ld. commissioner in Form 10AB, appears to be meager, but still the duration of delay is not clear from the impugned order. The delay even otherwise appears to be reasonable and plausible, as the same was neither inordinate nor intentional. Thus, considering the peculiar fact and circumstance in totality, specific to the effects that the Assessee has ITA No. 5098 & 5099/M/2025

Thus, the case is accordingly remanded to the file of Ld. Commissioner for decision afresh, in the above terms.

The Assessee is also directed to comply with the notices to be issued by the Ld. Commissioner and file the relevant and essential documents for just and appropriate decision of the case. We clarify that in the case of subsequent default, the Assessee shall not be entitled for nay leniency.

Thus, ITA No. 5098/M/2025 stands allowed.

Coming to the ITA No. 5099/M/2025, which pertains to registration sought for u/s 80 of the Act, which is consequential to the registration u/s 12A of the Act and thus in view of our judgment in ITA No. 5098/M/2025, wherein the registration u/s 12A of the Act is involved, this case also remanded back to file of the Ld. Commissioner for decision afresh in same terms, as mentioned above.