JEEVAN DEEP SAMITI,BHILAI vs. INCOME TAX OFFICER, EXEMPTION WARD 2, RAIPUR, RAIPUR

At the time of hearing none appeared for the assessee nor any adjournment petition has been filed. The matter is heard after recording submissions of the Ld. CIT-DR and on a careful perusal of the materials available on record.

At the very outset, it is noted that the appeal is time barred by 4 days. It is observed that there is no material/evidence on record filed by the Revenue to suggest malafide or deliberate conduct of the assessee for causing such delay. Respectfully considering the various judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal

In this case, the assessee had applied in Form 10AB for registration u/s.12A of the Income Tax Act, 1961 (for short ‘the Act’) in new provisions of the Act. That as evident from order of the Ld. CIT(Exemption), Bhopal various details/documents were called for and the assessee in the first instance had provided such details to the concerned authority. Thereafter, the Ld. CIT(Exemption) writes as follows: “----On perusal of registration u/s 12A it is seen that Provisional Registration u/s 12A(1)(ac)(i) in Form 10AC has been issued by the CPC on 07.04.2022 for the period from AY 2022-23 to AY 2024-25. Aforesaid section was applicable for the trust or institution registered under section 12A/12AA before 01.04.2021. However, on verification of the records available on record it is found that assesse has not obtained any registration u/s 12A in the old regime. 3—As you have obtained registration u/s 12A(1)(ac)(i) in Form 10AC from the CPC without having old registered u/s.12A/12AA issued before 01.04.2021 your registration u/s.12A is not valid. 6. Considering the facts of the case and reasons mentioned above, the current application filed in Form 10AB for grant of registration/approval u/s 12AB stands rejected on the aforesaid grounds.”

That as discernable from the aforesaid, the Ld. CIT(Exemption) opined that the assessee has not obtained any registration under Section 12A of the Act in old regime and since registration u/s.12A of the Act was not there in old regime therefore present registration u/s.12A was not valid and application was, therefore, rejected.

That nowhere in the order, it is mentioned that whether any opportunity was provided to the assessee to furnish old registration u/s.12A of the Act. That further nowhere it is stated whether adequate opportunity was provided to the assessee. The benefit of doubt arises in favour of the assessee that it may be in possession of the old registration certificate u/s.12A of the Act as per old regime but due to lack of reasonable opportunity, the said society was unable to furnish it before the Ld. CIT(Exemption). These facts were not refuted by the Ld. CIT-DR. Therefore, it appears that the entire facts and circumstances has not been considered by the Ld. CIT(Exemption) and he has summarily rejected the registration application of the assessee without even providing reasonable opportunity. In view thereof, we set-aside the order of the Ld. CIT(Exemption) and remand the matter back to its file for denovo adjudication after providing reasonable opportunity to the assessee and then re-adjudicate the matter as per law. The assessee shall also comply with the hearing notices issued from the office of the Ld. CIT(Exemption), Bhopal.

In the result, appeal of the assesse is allowed for statistical purposes.