D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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ITA 555/KOL/2025Status: DisposedITAT Kolkata27 October 2025Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)4 pages

AI SummaryRemanded

Facts

The assessee, an old charitable trust already registered under Sections 12AA and 80G, applied for fresh registration under Sections 12A(1)(ac)(iii) and 80G(5)(iii) in Form 10AB. The CIT(E) rejected these applications because the assessee failed to submit the provisional registration certificate (Form 10AC) and applied under the incorrect sub-section of Section 12A, attributing this to unawareness of new legal provisions.

Held

The Tribunal condoned the delay in filing the appeals and remitted both appeals back to the file of the CIT(E) for fresh consideration. The CIT(E) is directed to pass a speaking order in accordance with the law, taking into account all facts and documents, including the assessee's plea of unawareness regarding the correct procedural requirements and forms.

Key Issues

Whether the CIT(E) was justified in rejecting the applications for fresh registration under Sections 12A and 80G based on procedural lapses and application under an incorrect sub-section, and if the matter should be remitted for fresh consideration.

Sections Cited

12A, 12A(1)(ac)(iii), 80G, 80G(5)(iii), 12AA, 12A(1)(ac)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

order : October 27, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member: Both the present appeals have been preferred by the assessee against separate orders both dated 23.03.2012 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’] rejecting the separate applications filed in Form 10AB for final approval as per the provisions of sections 12A(1)(ac)(iii) & 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. Since both the appeals relate to the same assessee and arise from the final registration u/s 12A of the Act which is compulsory for getting subsequent registration u/s 80G of the Act which are interconnected in both the appeals and therefore, these appeals were heard together and we are going to dispose of these appeals by passing a consolidated order.

Both the appeals have been filed by the assessee with delays of 21 days. The assessee has filed affidavits for condonation of the delays.

&556/Kol/2025 D L. Agarwala Charitable Trust After considering the reasons cited in the affidavits for condonation of delay, we find that the reasons are valid and consequently, the delays in filing both the appeals are hereby condoned and we proceed to dispose of the appeals on merits. is taken as lead case for narration of facts.

Brief facts of the case are that the assessee being a charitable trust filed an application on 27.06.2024 for registration u/s 12A(1)(ac)(iii) of the Act in Form 10AB. The assessee submitted reply with supporting documents in compliance to the notice but failed to submit the provisional registration certificate in Form 10AC for 12A. As a result of which the application of the assessee has been rejected.

Aggrieved by the said order, the assessee preferred appeal before us. The ld. AR challenges the very impugned order thereby submitting that the assessee is a charitable trust engaged in charitable activities and it was registered as a charitable trust u/s 12AA and 80G vide order dated 23.03.2012. The ld. AR submits that the ld. CIT(E) has cancelled the registration because of non-filing of form 10A for section 12A ignoring the fact that being an old trust, there was no need of applying for provisional registration. Form 10AB has been filed by the assessee on 27.06.2024 which is within the extended period. However, due to unawareness of the new law, the assessee has applied Form 10AB for section 12A(1)(ac)(iii) in place of section 12A(1)(ac)(i) of the Act. The prayer of the ld. AR is that the matter be remitted back to the file of the ld. CIT(E) for fresh consideration with an opportunity to file documentary evidences as required. The ld. AR relied on the decision of the Coordinate Kolkata Bench in the case of Purnima Bhadra Charitable Trust vs. CIT (Exemption), Kolkata in and stated that under similar circumstances, the Tribunal remanded back the issue to the ld. CIT(E) for fresh consideration. 2 D L. Agarwala Charitable Trust 6. The ld. DR did not raise any objection to the above submission of the ld. AR of the assessee.