ST. FRANCIS EDUCATION SOCIETY BHIWANI,BHIWANI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, A: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 3323/Del/2026 [Assessment Year: 2023-24] St. Francis Education Society, Commissioner of Income Tax, St Xaviers High School, 5th KM. (Exemption), Milestone Bhiwani, Haryana- Vs 5th Floor, CR Building Himalya 127021. Marg, Sector 17E, Chandigarh, 160017. PAN- AASAS6481J Assessee Revenue Assessee by Sh. Deepam Jain, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 22.07.2026 Date of Pronouncement 27.07.2026 ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 28.04.2023 of the ld. Commissioner of Income Tax (Exemption), Chandigrah [hereinafter referred to as the ‘Ld. CIT(E)] pertaining to Assessment Year (A.Y.) 2023-24. 2. The assessee has raised the following grounds of appeal:

“ 1. That the Ld. CIT (E), Chandigarh has erred in law and on facts in rejecting the appellant's application for regular registration u/s 12A(1)(ac)(i) of the Income tax Act, 1

ITA No.- 3323/Del/2026 St. Francis Educa�on Society 1961 merely on considering that since activities commenced in the year of 2017, the application was required to be filed within six months from the commencement of activities which is vague and liable to be set aside. 2. That the Ld. CIT(E) has erred in rejecting the application merely on technical basis despite of the fact findings on merits and existence of activities was afirmed as brought on record and as such the order is liable to be set aside. 3. That the Ld. CIT(E), had gone wrong in not reviving the present application of the appellant despite of extension of the duę date by CBDT vide its Circular No. 7/2024 dated 25/04/2024 and as such the proceedings are liable to be restored. 4. That the impugned order dated 28/04/2023 is bad in law, as the alleged delayed. filing is cured by the CBDT vide its Circular No. 7/2024 and as such the impugned application was required to be considered as filed within the time and be restored for proper adjudication. 5. That the impugned rejection order is mechanical, harsh and disproportionate, inasmuch as rejection of registration under section 12A(1)(ac)(i) entails serious civil and financial consequences for the appellant charitable institution, therefore, the rejection order be set aside. 6. That the impugned order is in gross violation of the principles of natural justice, as the appellant was effectively denied a meaningful and real opportunity of being heard, the notices were never brought to the knowledge of the appellant, and the rejection has been made solely on technical grounds of non-compliance not attributable to the appellant. 7. That the present appeal has been filed within limitation from the date of acquiring President knowledge of the impugned rejection order, and without prejudice, if the limitation is computed from the date of the order, the alleged delay, if any, may kindly be condoned as the same is unintentional and occasioned due to unforeseen circumstances beyond the control of the appellant. A, separate application for condonation of delay explaining the reasons for the alleged delay is also filed herewith. 8. That the appeal fees of Rs. 500/- had been paid vide BSR Code 0510002 Challan No. 63969 Challan dated 05/03/2026. 9. The appeal may kindly be allowed setting aside the impugned rejection order passed by the Ld. CIT(E), Chandigarh rejecting application uls 12A(1)(ac)(ii). That the appellant craves leave to add, amend or rescind any ground/grounds of appeal before or at the time of hearing of the appeal.”

ITA No.- 3323/Del/2026 St. Francis Educa�on Society 3. Brief facts are that the assessee filed an application for registration under the new regime in Form 10AB on 1.10.2022. Ld. CIT(E) noted that the Trust had been incorporated on 17.05.2017 and was running a school since then. Further, provision registration had been granted to the assessee in Form 10AC on 27.05.2021 for the period A.Y. 2021-22 to A.Y. 2023-24. Further, it was noted that vide CBDT’s Circular No. 8/2022, the extended time available for filing Form no. 10AB was till 30.09.2022. She therefore, held that the application had not been filed within the due date and therefore rejected the same as non-maintainable vide order dated 28.04.2022. Aggrieved, the assessee has filed the present appeal before the Tribunal. 4. It has been contended by the Ld. AR that the date was further extended by the CBDT vide Circular No. 7/2024 till 30.06.2024 5. We have heard the rival submissions and perused the CBDT Circular No. 7/2024 dated 25.04.2024 whereby the due date for filing applications in Form 10AB u/s 12A had been further extended upto 30.06.2024. 5.1 In view of above, we deem it appropriate to restore the matter to the CIT(E) for fresh consideration on merits after affording reasonable opportunity of being heard to the assessee.

ITA No.- 3323/Del/2026 St. Francis Educa�on Society 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.07.2026

Sd/- Sd/- [SATBEER SINGH GODARA] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 27.07.2026. Pooja, Sr. PS. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,