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Facts
The assessee filed appeals against orders rejecting their applications for registration under Section 12A(1)(ac) and approval under Section 80G(5)(iii) of the Income Tax Act. The assessee had inadvertently filed the wrong forms due to a mistake regarding amended provisions.
Held
The Tribunal noted that the issues were similar for both appeals and, with consent, heard them together. In the interest of justice, the Tribunal decided to remand both matters back to the Commissioner of Income Tax (Exemption) for fresh consideration.
Key Issues
Whether the assessee's application for registration and approval should be rejected due to filing incorrect forms under the amended provisions of the Income Tax Act.
Sections Cited
12A(1)(ac), 80G(5)(iii), 12AA, 12A, 80G(1), 80G
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Before: Shri S.S. Viswanethra Ravi & Shri Jagadish
O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
Both the appeals filed by the assessee are directed against separate orders both dated 16.12.2024 passed by the ld. Commissioner of Income Tax (Exemption), Chennai in respect of seeking registration under section 12A(1)(ac) of the Income Tax Act, 1961 [“Act” in short] and seeking approval under section 80G(5)(iii) of the Act.
Since issues raised in both the appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear the appeals together and pass consolidated order for the sake of convenience.
First, we shall take appeal in seeking registration under section 12A(1)(ac) of the Act for adjudication.
The ld. AR Shri Varun Nahar, CA submits that the assessee was granted registration under section 12AA of the Act vide order dated 27.02.2019 and drew our attention to page 1 of the paper book. He submits that under new amended provisions, the assessee is required to file Form 10A under section 12A(1)(ac)(i) of the Act for obtaining re- registration, but, however, by inadvertent mistake, Form 10AB under section 12A(1)(ac)(iii) of the Act was filed, which is at page 5 of the paper book. He drew our attention to pages 4 & 5 of the impugned order for non-submission of provisional registration under section 12A of the Act and the ld. CIT(E) rejected the assessee’s application. He prayed to remand the matter to the file of the ld. CIT(E), which enables the assessee to file proper application as required under law in respect of old provisions of the Act.
The ld. DR Shri AR.V. Sreenivasan, CIT objected to the same and submits that it is open to the assessee to file new application under old provisions of the Act afresh.
Taking into consideration of the submissions of the ld. AR and the ld. DR, after considering the material evidences at page 1 and page 5 of the paper book and findings of the ld. CIT(E) vide his impugned order, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(E) for fresh consideration by considering the facts as discussed in the aforementioned paragraphs and pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes.
7. With regard to seeking approval under section 80G of the Act, the ld. AR submits that the assessee was granted approval under section 80G of the Act vide order dated 17.10.2019 and drew our attention to page 41 of the paper book. He submits that the assessee inadvertently filed Form 10AB under section 80G(5)(iii) of the Act while the assessee is required to file Form 10A under section 80G(1) for obtaining approval as per newly amended provisions of the Act which is at page 43 of the paper book. He drew our attention to pages 4 & 5 of the impugned order for non-submission of provisional approval under section 80G of the Act and the ld. CIT(E) rejected the assessee’s application. He prayed to remand the matter to the file of the ld. CIT(E), which enables the assessee to file proper application as required under law in respect of old provisions of the Act. Taking into consideration of the facts of the case and material available on record in the form of paper book, we deem it proper to remand the matter to the file of the ld. CIT(E) for fresh consideration after considering the facts as discussed above and pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 30th April, 2025 at Chennai.