SHREE ANNAPURNA KSHETRA MAHESHWARI MAHILA CHARITABLE TRUST,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

The captioned three (3) appeals, involving the issues of registration u/s 12A/12AB and approval u/s 80G, are filed by same assessee. Since the underlying facts and issues are inter-related, they were heard together and are being disposed of by this single order.

70 years. The office bearers are also elderly-aged women. The object of

assessee is to provide help and financial support primarily to the needy and

deserving students, old aged persons, etc. Although the assessee

commenced in the year 2013, it did not obtain any registration u/s

12A/12AB or approval u/s 80G till 31.03.2021. However, with the

introduction of new provisions for registration u/s 12A/12AB and approval

u/s 80G in Income-tax Act, 1961 w.e.f. 01.04.2021 by Govt. through

Taxation and Other Laws (Relaxation and Amendment of Certain Provisions)

Act, 2020 w.e.f. 01.04.2021 [“TOLA”], the assessee felt necessity of

obtaining registration u/s 12A/12AB and approval u/s 80G. Accordingly,

for the first time vide application dated 18.10.2021 in Form No. 10A, the

assessee applied to Income-tax Department for grant of registration u/s

12A/12AB. In this application, the assessee inadvertently selected a wrong

section/code and applied u/s 12A(1)(ac)(i) instead of correct section

12A(1)(ac)(vi) and the Central Processing Unit of Income-tax Department [“Ld.

CPC”] granted registration as applied by assessee through automated

processing in Form No. 10AC dated 27.10.2021 for a period of 5 years from

AY 2022-23 to 2026-27. Similarly, vide a separate application dated

08.11.2021 in Form No. 10A, the assessee applied for the first time for grant

of provisional approval u/s 80G(5)(iv) which also the Ld. CPC granted

through automated processing in Form No. 10AC dated 15.11.2021 for the

period from 15.11.2021 to AY 2024-25. The assessee and department both were comfortable with the registration/approval so obtained/granted and

neither side came across any deficiency or infirmity therein. Subsequently,

the assessee filed application dated 28.09.2022 for renewal/final approval

u/s 80G(5)(iii) but the same was rejected by Ld. CIT(Exemption), Bhopal [“Ld.

CIT(E)”] by ex-parte order dated 27.01.2023 for non-prosecution. The

assessee could not take note of this ex-parte order in time. Thus, the

registration u/s 12A/12AB and approval u/s 80G granted by Ld. CPC vide

aforesaid orders dated 27.10.2021 and 15.11.2021 respectively remained

effective and in the knowledge of assessee for a period of about 3 years. Yet

subsequently, the assessee filed two (2) separate applications, one dated

13.11.2024 seeking renewal/final registration u/s 12A/12AB and other

dated 14.11.2024 seeking renewal/final approval u/s 80G. The Ld. CIT(E)

has rejected these two applications of assessee also vide two separate

orders dated 27.06.2025. Aggrieved, the assessee has come in captioned

three (3) appeals. The first appeal being ITA No. 893/Ind/2025 is

directed against order dated 27.06.2025 passed by Ld. CIT(E) in the matter

of registration u/s 12A/12AB. The second and third appeals being ITA

No. 894/Ind/2025 and ITA No. 895/Ind/2025 are directed respectively

against orders dated 27.01.2023 and 27.06.2025 passed by Ld. CIT(E) in

the matter of approval u/s 80G.

there is a small delay of 43 days in first appeal and third appeal. Further,

there is a delay of 927 days in second appeal. The assessee has filed applications/affidavits for condonation of delays in all three matters. The

affidavit filed in second appeal is being scanned and re-produced for an

immediate reference:

Looking to the underlying facts as noted in preceding para and the

averments made in affidavit, the Ld. DR for revenue does not have any

objection if the bench condones delay and accordingly left it to the wisdom

of bench. We have considered the explanation advanced by assessee and in

absence of any contrary fact or material on record, the assessee is found to

have a “sufficient cause” for delay in filing present appeal. We find that

section 253(5) of the Act empowers the ITAT to admit an appeal after expiry

of prescribed time, if there is a “sufficient cause” for not presenting appeal

within prescribed time. It is also a settled position by Hon’ble Supreme

Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR

1353, 1987 2 SCC 387 that whenever “substantial justice” and “technical

considerations” are opposed to each other, the cause of substantial justice

must be preferred by adopting a justice-oriented approach. Thus, taking into

account the facts of case, the provision of section 253(5) and the decision of

Hon’ble Supreme Court, we take a judicious view, condone delay, admit

these appeals and proceed with hearing.

giving chronology of the events of assessee’s case in detail and specifying his

contentions. The Written-Synopsis filed by Ld. AR is scanned and re-

produced below for an immediate reference:

assessee’s applications is such that the assessee selected wrong

section/code 12A(1)(ac)(i) instead of correct section 12A(1)(ac)(vi) in first

application dated 18.10.2021. He submitted that the whole problem has

occurred because the Govt. introduced a new system of granting different

types of registrations/approvals u/s 12A/12AB and 80G in different

scenerios through TOLA w.e.f. 01.04.2021 and there occurred a state of

confusion/mis-understanding/lack of understanding across India in the

minds of taxpayers. He submitted that the case of assessee is also same,

otherwise there was no reason of selecting wrong section/code. He

submitted that by selection of wrong section/code, the assessee does not

derive any benefit. He submitted that it was a pure technical mistake on the

part of assessee which needs a judicious consideration. He relied upon a

decision of ITAT, Pune in Subhadra Foundation Vs. The Commissioner of

Income-tax Exemption, Pune, ITA No. 1744 & 1745/PUN/2025, dated

09.09.2025 on similar/identical facts, wherein the ITAT has given a judicious consideration and granted relief to assessee. He filed a copy of

ITAT’s order, referred following paras of same and requested to grant similar

relief to assessee:

“4. We have heard both the parties and perused the records. In this case, Assessee had filed application for registration u/s. 12A(1)(ac)(iii) of the Act, in Form No.10AB on 23.12.2024 The ld. CIT(E) rejected Assessee’s application vide order dated 21.05.2025. On perusal of the ld. CIT(E)’s order, it is noted that Assessee had filed required details during the proceedings. In paragraph 6, ld. CIT(E) has stated that copy of order of provisional approval under section 12AB of the Act, was not submitted by assessee. In paragraph 6.1, ld. CIT(E) has stated as under: “6.1 Further, the assessee has furnished the copy of regular registration under section 12AB of the Act read with clause (i) of section 12A(1)(ac) of the Act. However, in its submission the assessee itself mentioned that the trust was not registered under section 12A/12AA of the Act prior to 01/04/2021. Therefore, it seems that the assessee has obtained the said registration by mis-representation of facts and the said registration is not a valid registration. Therefore, the prerequisite for of section 12A(1)(ac) of the Act is not fulfilled application under clause in this case. 7. In view of the above, the application filed by the assessee is hereby rejected.” 4.1 Thus, ld. CIT(E) has stated that Assessee has furnished copy of regular registration u/s.12AB of the Act. Ld. CIT(E) further alleged that Assessee had obtained said registration by mis-representation of facts. 5. We have perused the copy of the order of registration issued by Principal Commissioner of Income Tax – Mr. Sibichen K Mathew,dated 27.10.2021 which is in the paper book at page no.32 to 34. The said order is in Form No.10AC. The order is valid upto A.Y.2026-27. It has been submitted by ld.AR that the order dated 27.10.2021 in Form No.10AC is a provisional registration. Ld.AR further submitted that Assessee had by mistake applied u/s.12A(1)(ac)(i) at the time of applying for provisional registration. Ld.AR further submitted that Trust was formed on 01.09.2018. The copy of the registration issued by the Competent Authority is at page no.35 of the paper book. The Trust had never applied for registration earlier. 6. On perusal of the paper book, it is observed that Assessee is running Galaxy Kids Pre-Primary School. Assessee has also applied to Maharashtra State Government for starting a school from 1st Standard to 12th Standard. Accordingly, Maharashtra Government vide order dated 15.10.2024 issued letter of intent containing conditions to be fulfilled for starting the school.

section/code is attributable to assessee and the Ld. CIT(E) has passed

appropriate orders. He submitted that there is no infirmity, perversity or

error in the orders passed by Ld. CIT(E). Therefore, the impugned orders

must be upheld.

have also considered the facts of these matters in the light of decision cited

before us. We find that the Govt. introduced a new system of granting

different types of registrations/approvals in section 12A/12AB and 80G

through TOLA w.e.f. 01.04.2021. These different types of

registrations/approvals can be broadly referred as ‘provisional’, ‘final’ and

‘renewal’. The provisions introduced by Govt. have multiple clauses/sub-

clauses and at times taxpayers face difficulties in understanding. Even the

seasoned professionals, who appear for arguing cases before us, also find

difficulties in comprehending the provisions and making smooth

submissions. There are cases all over India being dealt by benches of ITAT concerning the issues of wrong selection of section/code. We find that in the

undermentioned cases, the Benches of ITAT (including Indore Bench) have

examined such situations and have provided appropriate relief to the

assessees by adopting a pragmatic approach:

(i) ITAT, Mumbai in Rambha Charitable Trust, Mumbai Vs.

Commissioner of Income-tax, ITA No. 5111/Mum/2024, order dated

29.11.2024

(ii) ITAT, Kolkata in North Eastern Social Research Centre Vs.

CIT(Exemption), Kolkata, ITA No. 741/Kol/2024, order dated

09.07.2024

(iii) ITAT, Indore in Sir Seth Sarupchand Hukum Chand Charitable Trust

Vs. CIT(Exemption), ITA No. 797/Ind/2024

(iv) ITAT, Indore in Ratlam Ahinsa Shiksha Samiti Vs. CIT(Exemption),

Bhopal, ITA No. 719/Ind/2024

(v) ITAT, Indore in Balaji Gau Sarakshan Sansthan Vs. CIT(Exemption),

Bhopal, ITA No. 887 & 890/Ind/2025

Foundation (supra) cited by Ld. AR and further decisions of various

benches as noted above in preceding para, we are inclined to set aside the

impugned orders of Ld. CIT(E) for a de novo adjudication after taking into

account correct/applicable clause of section 12A/12AB and 80G. The Ld.

CIT(E) shall provide necessary opportunity of hearing to assessee and the assessee shall file necessary documents. We expect the Ld. CIT(E) to hear all

three cases of assessee together and dispose of judiciously without being

influenced by earlier orders in any manner.

Order pronounced in open court on 30/04/2026

Sd/- Sd/-

(PARESH M JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER

Indore

िदनांक/Dated : 30/04/2026

Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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