SWAMI VIVEKANAND EDUCATION CENTRE,MUMBAI vs. ITO EXEMPTION 2(3), MUMBAI

Before us, the material placed on record, particularly the Statement of Facts accompanying the appeal, reveals that the assessee trust had originally been granted registration under section 12A by the then Commissioner of Income Tax, Bombay City-IV, vide order dated 11.11.1980. It is also not in dispute that such registration continued to remain valid under the erstwhile statutory regime till the migration to the new registration framework introduced with effect from 01.04.2021. Pursuant thereto, the assessee filed an application in Form No. 10AB on 29.07.2021 seeking registration under section 12AB. It has been explained that while the application was accompanied by the requisite documents, the copy of the original registration certificate granted under section 12A prior to 01.04.2021 inadvertently remained to be enclosed. In the meanwhile, the learned CIT (Exemption) proceeded to adjudicate the application and rejected the same primarily on the ground that the assessee had failed to establish that it was an institution holding registration under the erstwhile regime.

At the time of hearing, the learned Departmental Representative, after examining the record, fairly submitted that if the assessee is able to produce the original registration

Having given our thoughtful consideration to the rival submissions and the material available on record, we are of the considered opinion that the rejection of the assessee’s application solely on account of non furnishing of the original registration certificate, without affording an opportunity to substantiate its claim of having been registered under the erstwhile provisions, has resulted in an incomplete examination of the relevant facts. Once it is the specific case of the assessee that registration under section 12A had been granted as far back as on 11.11.1980, such claim deserves verification on the basis of the original certificate or, if necessary, the departmental records, before any adverse conclusion is drawn regarding its eligibility for regular registration under section 12AB.

Since the approval under section 80G is consequential to the adjudication of the application under section 12AB, the impugned order rejecting the application under section 80G is also set aside, and the matter is restored to the file of the learned CIT (Exemption) for fresh adjudication in accordance with law after deciding the assessee’s application under section 12AB. The assessee shall furnish all necessary documents and extend full cooperation in the proceedings, and the learned CIT (Exemption) shall afford due and effective

In the result, both the appeals of the assessee are allowed for statistical purposes.