SHRI DHANAI AND JAKHAI DEVI,SATARA vs. THE COMMISSIONER OF INCOME TAX , EXEMPTION, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.2773/PUN/2024

Shri Dhanai And Jakhai Devi,
At Post Karve, Taluka Karad,
Dist. Satara- 415124. PAN : AAYTS2459K
Vs.
CIT, Exemption, Pune.

Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 09.12.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act.
2. Facts of the case, in brief, are that the assessee applied for registration in Form 10AB u/s 12A(1)(ac)(vi)-ITEM(B) of the IT Act on 29.06.2024. With a view to verify the genuineness of the activities of the assessee and compliance to requirement of any other law for the time being in force by the trust/institution as are Assessee by :
Smt. Deepa Khare
Revenue by :
Shri Amol Khairnar

Date of hearing
:
04.12.2025
Date of pronouncement
:
04.12.2025
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material for the purpose of achieving its objects, a notice was issued through ITBA portal on 05.08.2024 requesting the assessee to upload various information detailed in notice. In compliance to the above notice, desired information was furnished by the assessee trust. Ld. CIT, Exemption, Pune found that the application was furnished u/s 12A(1)(ac)(vi)(B) of the IT Act instead of u/s 12A(1)(ac)(iii) of the IT Act. Thus, the application filed by the assessee trust was rejected by Ld. CIT, Exemption, Pune. It is this order against which the assessee is in appeal before this Tribunal.
3. Ld. AR appearing from the side of the assessee submitted that the rejection of order passed by Ld. CIT, Exemption, Pune is unjustified. It was submitted that due to a typographical/inadvertent error the application was filed u/s 12A(1)(ac)(vi)(B) whereas the assessee was required to file application u/s 12A(1)(ac)(iii) of the IT Act. It was further submitted that application was filed by its own without help of any tax professional and due to this the above mistake occurred. Ld. AR also relied on the CBDT Circular
No.7/2024 dated 25.04.2024 wherein issue of wrong section code was considered and it was directed to consider those applications as 3
good if filed before 30.06.2024. Accordingly, it was prayed before the Bench that mentioning of wrong code in the application is curable defect and Ld. CIT, Exemption, Pune, should have had accepted the request of the assessee to treat the application as filed under clause (iii) of section 12A(1)(ac) of the IT Act. In support of the above contention, Ld. AR relied on the decision passed by Co- ordinate Bench of this Tribunal in the case of Shree Swaminarayan
Gadi Trust vs. CIT, [2024] 162 taxmann.com 772 (Surat-Trib.) order dated 13.05.2024 wherein under identical situation Tribunal was pleased to allow the appeal of the assessee. Ld. AR further relied on another decision of the Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust in ITA
No.1553/Del/2024 order dated 05.06.2024, wherein under similar circumstances, the Tribunal was pleased to allow the appeal of the assessee. Accordingly, Ld. AR requested before the Bench to set- aside the order passed by Ld. CIT, Exemption, Pune and further requested to direct Ld. CIT, Exemption, Pune to consider the application as filed under clause (iii) of section 12A(1)(ac) of the IT Act.
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4. Ld. DR appearing for the Revenue relied on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same.
5. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly, the assessee trust was required to file application under clause (iii) of section 12A(1)(ac) of the IT Act but due to inadvertent error the application was filed under clause (vi)(B) of section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj
Krishan Jain Charitable Trust (supra) allowed the appeal of the assessee by observing as under :-
“9. As contended the appellant has committed a technical mistake in making the application under Section 12A(1)(ac)(ii) instead of clause
(iii) of clause (ac) of sub-section (1) of section 12A of the Act. As pointed out the appellant has filed revised form 10AB for seeking registration under the correct provision i.e. Section 12A(1)(ac)(iii) which can also be considered.
10. In consonance with the decision rendered by the co-ordinate
Bench, the typographical error deserves to be corrected. Accordingly, the appeal deserves to be allowed and impugned order dated
15.03.2024 of Ld. CIT (E) is liable to be set aside. Hence, the appeal is allowed and we set aside the order of Ld. CIT(E) dated 15-03-2024 and remand the matter back to the file of the CIT(E) for fresh adjudication by considering amended application of the appellant under Section 12A(1)(ac)(iii) of the Act, or he can call for amended application from the appellant.
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11. In the result, the appeal filed by the assessee is allowed for statistical purpose.”

पुणे / Pune; ᳰदनांक / Dated : 04th December, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT, Exemption, Pune.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.