SADGURU SHRI SAIBABA MANDIR SANSTHA,SAINAGAR, GODOLI, SATARA vs. ASSESSING OFFICER EXEMPTION WARD 1(1) PUNE, PMT BUILDING, SWARGATE, PUNE, PUNE

PER ASTHA CHANDRA, JUDICIAL MEMBER :

This appeal filed by the assessee is directed against the order dated 18.12.2025 of the Ld. CIT(Exemption), Pune rejecting the application for grant of regular registration u/s.12A(1)(ac)(vi) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

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therefore prayed that delay in filing of the appeal should be condoned and the appeal should be admitted for adjudication.

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passed on this very same issue giving an opportunity to the assessee to rectify the defect. He accordingly prayed that the issue may be remitted to the file of ld.CIT(Exemption). In support, ld. Counsel relied on various decisions of Coordinate Benches of the Tribunal placed at pages 16 to 39 of the paper book.

“8. It is to be noted here that the section code '03-Sub-clause (iv) of clause (ac) of sub-section (1) of section12A' is applicable only under the following circumstances: (i) A trust / institution was registered u/s 12AB of the Act; and (ii) Subsequently, the trust / institution was approved u/s 10(23C) or 10(46) of the Act and hence it's registration u/s 12AB granted earlier became inoperative due to the provisions of first proviso to section 11(7) of the Act; and (iii) The trust/institution intends to make the registration u/s 12AB of the Act operative again. 8.1 Therefore, the details mentioned in para (3) above are necessarily required in this case to verify the correctness of sub-clause of section 12A(1)(ac) under which the present application is made. However, the assessee has not submitted the requisite details. Further, considering that the provisions of section 12AB are inserted recently, it is very much possible

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that the assessee might have filed the present application erroneously under sub-clause (iv) instead sub-clause (iii) of section 12A(1)(ac) of the Act. 9. In view of the above, prima-facie it appears that the assessee has inadvertently filed the present application. 10. Accordingly, the application filed by the assessee is treated as non- maintainable and hence, 'rejected' for statistical purposes without going into the merits of the case and no adverse inference is drawn against the assessee.

“6. We have heard learned Counsels from both the sides and perused the material available on record and also copy of case laws relied on by the assessee. We find that admittedly, the assessee trust was required to file application under cl. (iii) of s. 12A(1)(ac) of the IT Act but due to inadvertent error the application was filed under cl. (ii) of s. 12A(1)(ac) of the IT Act and for this reason alone learned CIT, (Exemption), Pune rejected its application for registration. We find that under identical situations, a Co- ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust (supra) allowed the appeal of the assessee by observing as under :-

"9. As contended the appellant has committed a technical mistake in making the application under s. 12A(1)(ac)(ii) instead of cl. (iii) of cl. (ac) of sub-s. (1) of s. 12A of the Act. As pointed out the appellant has

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filed revised form 10AB for seeking registration under the correct provision i.e. s. 12A(1)(ac)(iii) which can also be considered. 10. In consonance with the decision rendered by the co-ordinate Bench, the typographical error deserves to be corrected. Accordingly, the appeal deserves to be allowed and impugned order dt. 15th March, 2024 of learned CIT (Exemption) is liable to be set aside. Hence, the appeal is allowed and we set aside the order of learned CIT(Exemption)dt. 15th March, 2024 and remand the matter back to the file of the CIT(Exemption)for fresh adjudication by considering amended application of the appellant under s. 12A(1)(ac) (iii) of the Act, or he can call for amended application from the appellant. 11. In the result, the appeal filed by the assessee is allowed for statistical purpose." 7. Respectfully following the above decision passed by the Coordinate Bench of this Tribunal (supra), we find force in the arguments of learned counsel of the assessee & considering the totality of facts of the case & in the interest of justice we deem it proper to set-aside the order passed by learned CIT, (Exemption), Pune and restore the matter back to him with a direction to treat the application already filed by the assessee as under cl. (iii) of s. 12A(1)(ac) of the IT Act instead of under cl. (ii) of s. 12A(1)(ac) of the IT Act and decide the same as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by learned CIT, (Exemption), Pune in this regard and to produce relevant documents/evidences in support of application for registration, otherwise, learned CIT, (Exemption), Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal filed by the assessee are allowed for statistical purposes.

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under clause (iv) of section 12A(1)(ac) of the Act. Further we are of the view that wrong selection of section code/clause would not disentitle the appellant to its rightful claim. Selection of wrong clause by the assessee cannot be treated as fatal to the proceedings initiated after the filing of the application. We therefore in the interest of justice deem it proper to restore the issue to the file of ld.CIT(Exemption) with the direction to give an opportunity to the assessee to file the correct application and decide the issue as per fact and law. Assessee is also hereby directed to remain vigilant and make necessary compliance to the notice(s) of hearing issued by ld.CIT(Exemption) without seeking unnecessary adjournment. The grounds raised by the assessee are accordingly allowed for statistical purposes.

Order pronounced in the open Court on 30th July, 2026.

Sd/- Sd/- (R. K. PANDA) (ASTHA CHANDRA) VICE PRESIDENT JUDICIAL MEMBER पुणे Pune; दिन ांक Dated : 30th July, 2026 Satish

Satish Kumar Madishetty Digitally signed by Satish Kumar Madishetty Date: 2026.07.30 18:50:04 +05'30'

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आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

अपील र्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER,

// True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 30.07.2026 Sr. PS/PS 2 Draft placed before author 30.07.2026 Sr. PS/PS Draft proposed & placed before the 3 30.07.2026 JM/AM Second Member Draft discussed/approved by Second 4 30.07.2026 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS 30.07.2026 Sr. PS/PS 6 Kept for pronouncement on 30.07.2026 Sr. PS/PS 7 Date of uploading of Order 30.07.2026 Sr. PS/PS 8 File sent to Bench Clerk 30.07.2026 Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order