ARYA SAMAJ FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

The brief facts of the case emanating from the records are that the assessee is a Trust, filed an application dated 27.05.2024 in Form 10AB by seeking registration u/s.12A(1)(ac)(iii) of the Act. The ld.CIT(E) issued certificate by granting registration to the Trust u/s.12AB of the Act dated 26.11.2024 in Form No.10AD. However, in the said certificate, the ld.CIT(E) has inadvertently did not mention the registration approval number and also the assessment years for which the Trust or institution are registered in Sr.Nos.6 and 8 of the form, respectively. Later, the ld.CIT(E) issued a letter dated 27.11.2024 by affixing the DIN by mentioning the registration u/s.12AB of the Act granted as religious and charitable for the period from AYs. 2022-23 to 2026-27 in para 5.1. 2. However, the ld.CIT(E) again did not mention the required registration / approval number (unique registration number) for the registration granted to the Trust.

Aggrieved by the order of the ld.CIT(E), the assessee I s in appeal before us by raising the sole ground that the registration granted by the ld.CIT(E) is without bearing the unique registration number as required in Sr.No.5 of the Form 10AD along with the corresponding sections / sub-section to be shown in Sr.No.6 of the same form. The ld.AR of the assessee submitted that the ld.CIT(E) has passed an order in Form 10AD holding that the Trust is ‘Charitable cum religious Trust’ but failed to specify the unique registration number (UIN) and the corresponding sections under which the registration has been granted. Further, the ld.AR submitted that the ld.CIT(E) has issued a revised order in the form of letter by specifying the period for which the registration has been granted from AYs 2022-23 to 2026-27 by mentioning the sections under which the registration granted in para Nos.5.1.2 and 5.1.3 of the letter. Further, the ld.AR stated that the CPC, Bangalore processed the return of income filed by the assessee for the AY 2024-25 and issued an intimation u/s.143(1) of the Act by proposing to deny the exemption u/s.11 of the Act dated 23.12.2025 considering the registration granted by the ld.CIT(E) as non-existence, as the registration granted does not have the unique registration number. In view of the above, the ld.AR prayed for issuing a direction to the ld.CIT(E) to issue the :-3-:

The ld.DR, fairly and without serious objection, submitted that the matter may be remitted to the file of the ld.CIT(E) with a direction to issue a proper registration certificate in Form No.10AD by incorporating all the mandatory particulars prescribed therein, so as to enable the assessee to avail the exemption and other consequential benefits available under the provisions of the Act.

We have carefully considered the rival submissions, perused the material placed on record, and examined the orders passed by the authorities below. It is an undisputed fact that the assessee-Trust filed an application in Form No.10AB on 27.05.2024 seeking registration u/s.12A(1)(ac)(iii) of the Act. Pursuant thereto, the ld.CIT(E), after considering the submissions and documents furnished by the assessee, granted registration by issuing Form No.10AD dated 26.11.2024 recognizing the assessee as a religious-cum- charitable trust.

However, on a careful examination of the said Form No. 10AD, we find that the ld.CIT(E) has left certain mandatory particulars incomplete. Specifically, the Unique Registration Number, the relevant statutory provisions under which registration has been granted, and the assessment years for which such registration is valid have been shown as "Not Applicable" in Sl. Nos. 5, 6 and 8 of the certificate. These particulars are essential components of the registration certificate and cannot be left unspecified.

It is further observed that the ld.CIT(E) subsequently issued a communication dated 27.11.2024 under a separate Document Identification Number (DIN), informing the assessee that registration u/s.12A(1)(ac)(iii) of the Act had been granted as a religious-cum-charitable trust for the assessment years 2022-23 to 2026-27. Nevertheless, even in the said communication, the :-4-:

In our considered opinion, the omission to specify the mandatory particulars, particularly the Unique Registration Number, renders the registration certificate incomplete and inconsistent with the prescribed statutory format. Since the registration itself has already been granted, the issue is confined only to rectifying the deficiencies in the certificate issued by the ld.CIT(E).

Accordingly, in the interest of justice, we direct the ld.CIT(E) to issue a fresh and complete registration certificate in Form No.10AD by duly incorporating all the mandatory particulars, including (i) the Unique Registration Number, (ii) the applicable provision of the Act under which registration has been granted, and (iii) the period of validity of such registration, namely Assessment Years 2022-23 to 2026-27. With this direction, the grounds raised by the assessee stand allowed.

In the result, the appeal filed by the assessee is allowed.