SHRI KHANDOBA DEV DE vs. THA TRUST,SATARAVS.CIT(EXEMPTION), PUNE, PUNE

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ITA 2514/PUN/2025Status: DisposedITAT Pune08 December 2025Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the new procedure for registration has come into force and the assessee selected the wrong sub-section. However, considering the consistent practice of giving one more opportunity, the Tribunal set aside the order of the CIT(E).

What were the facts?

The assessee filed an application for regular registration under section 12A(1)(ac) of the Income-tax Act, 1961. The application was filed beyond the prescribed time limit and with an incorrect sub-section code. The CIT(E) rejected the application.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application for selecting an incorrect sub-section and delay, and whether the assessee should be granted another opportunity.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac),Section 12A(1)(ac)(vi),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH,

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Smt. Deepa Khare
For Respondent: Shri Amit Bobde-CIT

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of assessee is directed against the order of Ld. CIT Exemption, Pune passed u/s 12A(1)(ac)(vi) of the Income-tax Act, 1961 dated 16.09.2025.

2.

The sole grievance of the assessee is against the rejection of application for regular registration u/s 12A(1)(ac) of the Act for which following grounds have been raised:-

1.

The Ld CIT Exemption erred in law and on facts in rejection of application for registration u/s 12A(1)(ac) without considering the facts and circumstances of the case and without considering the request for

1.

2. The Ld CIT Exemption erred in law and on facts in rejection of application for registration u/s 12A(1)(ac) without appreciating that the application was made under incorrect code and the same may be considered as a inadvertent mistake on the part of the appellant.

3.

The appellant craves leave to add, alter, modify or substitute any ground of appeal at the time of hearing.

1. 1. 3. At the outset Ld. Counsel for the assessee requested for setting aside the issue raised on merit to the file of Ld. CIT(E) on the ground that firstly the application of the assessee was delayed and secondly the application has been filed selecting the wrong code.

4.

On the other hand Ld. Departmental Representative (DR) supported the order of the Ld. CIT(E).

5.

We have heard rival contentions and perused the record placed before us. The assessee Trust filed the application for regular registration on 19.03.2025 and furnished Form No. 10AB under section 12A(1)(ac)(vi)-ITEM(B) of the Income Tax Act. Partial details were filed by the assessee in response to the information called by the Ld. CIT(E). We also notice that the application of the assessee was filed beyond the prescribed time limit and also the assessee has selected the wrong sub-section i.e. 12A(1)(ac)(vi) in place of correct sub-section 12A(1)(ac)(iii) of the Act. Prayer has been made by Ld. Counsel for the assessee for setting aside the issue to the file of Ld. CIT(E).

6. We observe that post amendment in section 2A of the Act from 01.04.2021 and onwards there have been complete new procedure for registration of the Charitable Trust and organizations. New provisions for applying provisional registration and regular registration have come into force. There are various sub-clauses out of which the assessee has to select the correct code applicable to it while filing the online application. Various instances have come across before this Tribunal in other cases where the assessee’s applications for regular registration u/s 12A of the Act were rejected for selecting wrong code/sub-section but this Tribunal has been consistently providing the assessee’s with one more opportunity to amend the applications.

7.

Taking a consistent view and also in the interest of justice and being fair to both the parties we deem it appropriate to afford one more opportunity to the assessee. We accordingly set aside the impugned finding of Ld. CIT(E) and remit the issue of regular registration u/s 12A(1)(ac) of the Act to the file of Ld. CIT(E). Assessee is directed to file the amended application and furnish all details as called for by Ld. CIT(E) for deciding its application in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

8.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 10th day of December, 2025.

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