GIRIKUJAN ,PUNE vs. CIT EXEMPTION, PUNE

: 2. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of IT Act on 30.09.2024. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 07.11.2024 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. On verification of said information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies in the information furnished by the assessee and issued another notice on 13.02.2025. Not being satisfied with the reply furnished by the assessee, Ld. CIT, Exemption, Pune rejected the application for registration since it was filed beyond the extended time limit as per CBDT Circular No.7/2024 dated 25.04.2024 and also cancelled the & 1015/PUN/2025 provisional registration granted to the assessee on 28.05.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act.

It is this order against which the assessee is in appeal before this Tribunal.

Ld. AR appearing from side of the assessee submitted before us that the order passed by Ld. CIT, Exemption, Pune is not justified. Ld. AR submitted before the Bench that the delay was unintentional and bonafied due to which the application could not be furnished upto 30.06.2024. Ld. AR further submitted that w.e.f. 01.10.2024 a proviso is inserted in section 12A(1)(ac) which permits the Commissioner to condone the delay if he considers that there is a reasonable cause for delay in filing the application for registration and then such application shall be deemed to have been filed within time. Accordingly, it was requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune and further requested to grant registration after condoning the delay.

We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the assessee requested before Ld. CIT, Exemption, Pune to condone the delay which was denied. We also find that a proviso has been inserted in section 12A(1)(ac) w.e.f. 01.10.2024 which permits the Commissioner to condone the delay if he considers that there is a reasonable cause for delay in filing the application for registration and then such application shall be deemed to have been filed within time.

Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to condone the delay in the light of proviso inserted in section 12A(1)(ac) w.e.f. 01.10.2024 and decide the application for registration afresh as per fact and law after providing reasonable & 1015/PUN/2025 opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal