SANJEEVAN SEVA RAKSHAN TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI
आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई|
IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH,
MUMBAI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SMT. RENU JAUHRI, ACCOUNTANT MEMBER
आयकर अपील सुं./ITA No.3712/MUM/2025
(धििाारण वर्ा / Assessment Year: N.A)
Sanjeevan
Seva
Rakshan Trust
Sanjeevan Seva Rakshan
Trust Block No. B-41,
Madhugiri Coop Plot No.
408, V.N. Pura Marg,
Chembur 400071
v/s.
बिाम
Commissioner of Income
Tax (Exemption), Mumbai
Cumballa
Hill
MTNL
TE
Building, Pedder Road, Dr
Gopalrao
Deshmukh
Marg,
Cumballa
Hill,
Mumbai
400026
स्थायी लेखा सुं./जीआइआर सुं./PAN/GIR No: ABDTS3238G
Appellant/अपीलाथी
..
Respondent/प्रधिवादी
धििााररिी की ओर से /Assessee by:
Shri Haridas Bhat
राजस्व की ओर से /Revenue by:
Shri R.A. Dhyani (CIT DR)
स िवाई की िारीख / Date of Hearing
12.07.2025
घोर्णा की िारीख/Date of Pronouncement
26.08.2025
आदेश / O R D E R
PER RENU JAUHRI [A.M.] :-
This appeal is filed by the assessee against the order of the ITBA/EXM/F/EXM45/2024-25/1074964499(1) CIT(E), Mumbai [CIT(A)]
dated 24.03.2025 in Form No. 10AD Rule 2C or 11AA or 17A of the Income-tax
Act [hereinafter referred to as “Act”] for Assessment Year: N.A.
The assessee has raised the following grounds in this appeal.
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Sanjeevan Seva Rakshan Trust
“A. On the facts and circumstances of the case, and in Law, the CIT erred in rejecting the assessee's application u/s 12AB of the Act on the ground of late application.
B. On the facts and circumstances of the case and in law the CIT failed to appreciate that i. The provisional registration was obtained on 07-02-2024 and was valid from Α.Υ. 2024-2025 to AY 2026-2027. ii. The assessee is trust established in A.Y. 2021-2022 and has filed form 10A
оn 31-01-2024. iii. The assessee applied at least six months prior to expiry of the period of the provisional approval i.e. before September 2024. iv. The interpretation of relevant laws as made by CIT, even if there is a procedural error committed may please be condoned.
C. Therefore, the Appellant humbly submit that the application in Form 10AB for regularization of provisional approval may please be accepted.”
Brief facts of the case are that the assessee filed application for provisional registration which was granted vide Form 10AC dated 07.02.2024 for the period from AY 2024-25 to AY 2026-27. As per Section 12A(1)(ac)(iii) of the Act, the assessee was required to apply for regularisation of the registration within 6 months of commencement of its activities. Accordingly, the assessee filed the application for regular registration in Form 10AB on 24.09.2024, whereas it should have filed the application within 6 months of the commencement of activities i.e. by August, 2024. Hence the application was rejected by Ld. CIT(E) on account of late filing vide order dated 24.03.2025. Aggrieved with the order of Ld. CIT(E) the assessee has preferred an appeal before the Tribunal. 4. It has been submitted by the AR that the trust being newly established, did not understand the relevant provisions correctly and was under the P a g e | 3 Sanjeevan Seva Rakshan Trust bonafide belief that final registration was required to the applied for before the expiry of provisional registered.
Ld. AR further pointed out that alongwith the explanation for reasons of delay, the assessee also furnished details of activities, audited financial accounts and other relevant details before Ld. CIT(E). However, Ld. CIT(E) did not condone the delay and rejected the application holding it to be non- maintainable on account of delay in filing. Ld. DR on the other hand, strongly relied on the order of Ld. CIT(E). He has argued that the application for regular registration was filed belatedly and was therefore, rightly rejected by the Ld.
CIT(E).
We have heard the rival submissions and considered the material placed before us. We are of the considered opinion that the minor delay of one month deserves to be condoned in the light of explanation submitted by the assessee before Ld. CIT(E). Accordingly, we deem it appropriate to condone the delay in filing of application and restore the matter to Ld. CIT(E) for fresh consideration on merits after giving due opportunity to the assessee. The assessee’s appeal is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.08.2025. AMIT SHUKLA
RENU JAUHRI
(न्याधयक सदस्य/JUDICIAL MEMBER)
(लेखाकार सदस्य/ACCOUNTANT MEMBER)
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Sanjeevan Seva Rakshan Trust
Place: म ुंबई/Mumbai
दिन ुंक /Date 26.08.2025
दिव्य रमेश न ुंिग वकर/ स्टेनो
आदेश की प्रधिधलधप अग्रेधर्ि/Copy of the Order forwarded to :
अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त / CIT 4. दवभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण DR, ITAT, Mumbai 5. ग र्ड फ ईल / Guard file.
सत्याधपि प्रधि ////
आदेशाि सार/ BY ORDER,
सहायक पुंजीकार (Asstt.