SHREE SHANKHESHWAR PARSHWANATH JAIN SHWETAMBAR MURTI PUJAK SANGH TRUST,BHOPAL vs. EXEMPTION WARD, BHOPAL

Per Paresh M. Joshi, JM:

ITA NO:-831/Ind/2025 AY 2023-24

This is an Appeal filed by the Revenue under section 253 of

the Income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal. The Revenue is

aggrieved by the order bearing No:-ITBA/APL /S/250/2025- 26/1079142862(1) dated 31.07.2025 passed by the Ld.

CIT(A) u/s 250 of the Act which is hereinafter referred as the

“Impugned Order”. The Relevant Assessment Year is 2023-

2024 and the corresponding Previous Period is from

01/04/2022 to 31/03/2023.

2.1 That as and by way of an “Intimation Order” made u/s

143(1) of the Act, an amount of Rs 27,04,675/- was denied to

the Assessee on the ground “In schedule Part A-General, at Sl. No

A[17] (ii) in response to “Please specify the section under

which the exemption is claimed” “the exemption has been

claimed under Section 11”. “However as per Data available,

No Registration has been granted”. “Hence the exemption

claimed not allowed” [Sl No 4+ Sl No 6(vii) of Part B1-Part BTI] +

[Sl No A(a)+ B(ia) +A(ib) of Schedule VC]. That the aforesaid

Intimation Order bears DIN No:-CPC/2324/A7/517922489 &

same is dated 29.10.2024 which is hereinafter referred to as the

“Impugned Intimation order” for the sake of brevity. The amount of Demand was quantified to Rs 8,04,900/- against

status/sub status AOP/Public Charitable trust. The total

Aggregate Income was at Rs 27,04,675/-.

2.2 That the Assessee being aggrieved by the aforesaid

“Impugned intimation Order” prefers the first appeal u/s

246A of the Act before the Ld. CIT (A) who by the

“Impugned Order” has dismissed the first appeal of the

Assessee on the grounds & the reasons stated therein. The

core grounds & the reasons for the dismissal the first appeal

was as under:-

“A plain reading of above circular along with

the CBDT's notification no 19/2021(G.S.R.

212(E)) dated 26.03.2021 elucidates that the

already registered trusts were required to

obtain fresh registration within a stipulated

time period, the appellant has failed to abide

by the time limits and failed to obtain a valid

registration.

4.3.4 Further, the appellant has made

submissions to CIT(Exemption), Bhopal dated

14.02.2025, requesting to condone delay in

filing of form 10A for registration uls.

12A(1)(ac)(i) of the Act for the AY 2022-23

onwards and stated that the appellant was

under the impression that a registration is

granted forever. The submission from the

appellant is reproduced below.

4.3.4 In response to notices issued u/s. 250 of

the Act, the appellant vide his response dated

26.06.2025, has requested for abeyance of

proceedings, however it is pertinent to note that the application for condonation of delay

for filing of form 10A for registration u/s.

12A(1)(ac)(i) of the Act was filed in

February,2025 and the appellant has failed to

obtain registration as on the date of order.

Further, the request for abeyance of

proceedings is not justified for an indefinite

period.

5.0 This clearly establishes that the appellant

doesn't have a 12A registration for the

concerned year and the application of

disallowance u/s. 11 of the Act by the AO is

justified and as per law. Grounds of appeal No.

1,2 and 3 are dismissed.

5.1 Therefore, the denial of exemption on this

ground is legal and as per law.

6.0 The appeal is accordingly dismissed.”

2.3 That the Assessee being aggrieved by the “Impugned Order”

has preferred the Instant Second Appeal before this Tribunal &

has raised the following grounds of appeal in the form No: -36

against the “Impugned Order” which are as under: -

“1.The L'd Commissioner of Income Tax

(Appeals) [CIT(A)] has erred in law and on facts

in upholding the addition made in Intimation

u/s 143(1) by CPC Bengaluru, without

considering the submissions furnished by the

appellant.

2.The L'd CIT(A) has erred in law and on facts

in failing to DLEETE the additions made by

CPC as I'd CIT (A) has not considered request of

the appellant to keep in abeyance appeal

proceedings till the disposal of condonation

request for the delay in filing registration

application u/s 12A in form 10A made by the

appellant before the CIT(Exemptions), Bhopal.

3.The L'd CIT(A) has erred in law and on

facts in upholding the disallowance of the

claim of exemption u/s 11 of the Act of

Rs.2704680/-without considering the

submissions furnished by the appellant.

4.Appellant craves leave to add, amend OR

DLEETE all OR any of the grounds before OR

during the hearing of appeal.”

3.1 The hearing in the matter took place before this Tribunal on

15/10/2026, when the Ld AR for and on the behalf of the

Assessee appeared before us & Interalia contended that the

"Impugned Order” is bad in law, illegal & not Proper. It therefore

deserves to be set aside.

3.2 The Ld AR has placed on record of this tribunal a paper book

containing Pages 1 to 15 in support.

3.3 The Ld AR then submitted that Assessee is a Jain Temple at

Bhopal M.P. That a Registration u/s 12AA dated 25.03.2021

was obtained werein it was stated that Provisions of Section 11 &

12 shall apply in the case from the AY 2021-22. Reliance was

placed on PB Page 3 to 5 for this purpose which was an order for

registration u/s 12AA of the act dated 25.03.2021 of the CIT

(Exemption) Bhopal, wherein it is clearly stated that “the

provisions of section 11 & 12 shall apply in the case from

the Assessment Year 2021-22”.

3.4 The Ld AR then submitted that subsequently with regard to

the Registration u/s 12A the law had changed wef 26.03.2021

and all the concerned Assessee’s were now required to apply

afresh for the Registration and that the Assessee Trust was not

aware of this Development about change in the law. The Ld

AR then invited our attention to PB Page 6 which was a copy of

their Application/ letter dated 14.02.2025 addressed to the Ld

CIT(E) Bhopal werein they sought condonation of delay in filling

Form 10A for the registration u/s 12A(1)(ac)(i) of the Act for the AY 2022-23 onwards & enclosed Form No:-10A for the

Registration u/s 12A for the AY 2022-23 onwards & additionally

brought to the Notice of the Ld CIT(E) that law empowers him to

now to condone the delay in filling the Registration application.

The entire Application/Letter was read out. The form No 10A dt

14.02.2025 is at PB pages 7 to 10& our attention was invited too.

Our attention was then invited to PB Pages 11 to 13 werein their

application dt 14.02.2025 for filling Form 10A for Registration in

new regime u/s 12A(1)(ac)(i) for the Period AY 2022-23 to AY

2026-27 was condoned by Ld CIT(E) Bhopal by an order dated

26.12.2025. Our attention was then invited to PB Page 14 to the

Form No: - 10AC by virtue of which the Assessee was granted

Registration from AY 2022-23 to AY 2026-27 wef 09.03.2026

by Ld CIT(E) by an order dated 09.03.2026. Per contra Ld DR for

the Revenue has relied upon the “Impugned Order”. In the

rejoinder Ld AR submitted that the findings of Ld CIT(A) in the

“Impugned Order” on the Para 4.3.4 now does not survive. The

Hearing was then over & closed.

4 Observations, Finding and Conclusions

4.1 We have to decide the legality, validity and the proprietary of

the “Impugned Order” basis records of the case & the rival

submissions canvassed before us.

4.2 We have carefully perused the records of the case and have

heard the submissions.

4.3 We basis records of the case and after hearing and further

upon examining the rival contentions of the Ld AR and the Ld DR

canvassed before us are of the considered opinion that findings

of Ld CIT(A) in the impugned order one para 4.3.4 has now

become infructuous in view of the order for registration

dated 9/3/2026 which applies to AY 2022-23 to AY 2026-27

Paper book page 14 to 15 hence the claim of the Assessee

deserves to be considered a fresh in light of this order of the

Ld. CIT (E) dated 09.03.2026 (supra) afresh by CPC.

Accordingly, we set aside the impugned order and remand the

case back to CPC to now consider the case of the assessee in view

of the new order on registration u/s 12A(1)(ac)(i) dated 09.03.2026 by the Ld. CIT (E) and then to pass fresh order of

intimation u/s 143(1) as soon as possible.

5 Order

5.1 In view of the above “Impugned Order” is set aside and

the matter remanded back to CPC to pass a fresh order on

merits after taking into consideration the factum of new

registration order dated 09/03/2026 of the Ld. CIT(E) which

covers period of Assessment year 2022-23 to Assessment

Year 2026-27.

5.2 In the result the appeal of the Assessee is allowed for

Statistical Purpose.

II. ITA No:-832/Ind/2025 AY 2024-25:

5.3 The facts and circumstances of the above appeal are Pari

Materia with ITA No:- 831/Ind/2025 Assessment Year 2023-24

save and except the “Impugned order number” and “impugned

intimation order number” and the relevant assessment year is 2024-25. Therefore, our findings and order in ITA No:-

831/Ind/2025 AY 2023-24 would apply Mutatis-Matautias to

above appeal too.

5.4 In the final analysis both Appeal No:- 831/Ind/2025 AY

2023-24 & Appeal No:-832/Ind/2025 AY 2024-25 are allowed as

& by way of remand back to CPC to consider the factum of the re-

registration order of Ld CIT(E) dt 09.03.2026 & then to pass a

fresh order u/s 143(1) basis law for both the Assessment Year

2023-24 & 2024-25.

5.5 In the result both the appeals are allowed for Statistical

Purpose as same were heard together with consent of both

the parties.

Pronounced in open court on 30.10.2026.

Sd/- Sd/- (ARVIND SONI) (PARESH M. JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore िदनांक/Dated : 30/10/2026

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

Akhilesh Kumar Digitally signed by Akhilesh Kumar Date: 2026.11.02 17:43:22 +05'30' By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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