HAUZ KHAS A, D & C BLOCK RESIDENT WELFARE ASSOCIATION,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

Learned CIT-DR submitted that appeal itself is not maintainable because there is no order passed by the Learned CIT(E) albeit the communication send to the assessee by an application in Form 10A for seeking grant of registration u/s 12AA of the Act was filed manually and assessee was directed/requested to file the application electronically in accordance with Rules and then same shall be taken into consideration for adjudication.

From the perusal of the paper submitted before us in the appeal, we find that assessee had applied for application seeking registration u/s 12AA and 80G in Form 10A and 10G. Further the said application was filed manually which otherwise was required to be filed under the amended Rule 17A(2) effective from 19.02.2018. The office of PCIT has issued the following communication :

Thus there is no formal order which can be said to be appealable u/s 253 of the Act. Accordingly, the appeal of the assessee is dismissed as infractuous.

However, as mentioned in Para – 4 of the aforesaid communication, assessee may re-apply for registration u/s 12AA of the Act as per the amended Rule 17A(2) of the Act electronically and in the manner as prescribed and thereafter the Learned CIT(Exemption) can consider such application in accordance with law. Accordingly, appeal of the assessee is dismissed.

In the result, appeal of the assessee is dismissed.