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Facts
The appellant's applications for registration under Section 12AB(1)(b)(ii) and Section 12A were rejected by the CIT(E) due to non-submission of required details and subsequent rejection of a fresh application based on the prior rejection. This led to two appeals before the ITAT.
Held
The Tribunal directed the CIT(E) to re-adjudicate the appellant's original application under Section 12A, granting a fair opportunity to submit details. ITA No. 118/PUN/2025 was allowed for statistical purposes, while ITA No. 117/PUN/2025 (for the duplicate application) was dismissed as infructuous.
Key Issues
The primary issue was the rejection of the appellant's registration applications under Section 12A/12AB due to alleged non-compliance, and whether a fresh application could be rejected solely because a previous similar application was rejected.
Sections Cited
12AB(1)(b)(ii), 12A, 12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & MS.ASTHA CHANDRA
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeals at the instance of appellant are against the rejection of applications for regular registration u/s.12AB(1)(b)(ii) of the Act framed by CIT(E), Pune dated 29.05.2023 and 27.12.2024 respectively.
At the outset, Ld. Counsel for the appellant submitted that is against the order of CIT(E) rejecting the appellant’s application dated 24.11.2022 u/s.12A of the Act for not furnishing the relevant details as called for in support of the application for registration. Since the appellant failed to furnish these details application was rejected and has been filed against the same. He further submitted that after the rejection of application u/s.12A of the Act by ld.CIT(E) on 29.05.2023 and 118/PUN/2025 Agarwal Samaj Thana-Registered appellant again filed a fresh application for registration u/s.12A of the Act on 25.06.2024 and also furnished various details as called for by ld.CIT(E) . However, ld.CI(E) rejected the application solely on the ground that the appellant’s earlier application dated 24.11.2022 stands rejected. Under the given situation, prayer is made to provide one more opportunity to go before ld.CIT(E) for filing the details in support of its application u/s.12A(1)(ac)(iii) of the Act filed on 24.11.2022. Therefore, Ld. Counsel further submitted that may be dismissed as infructuous. Ld. Departmental Representative did not object to the above request made by ld. Counsel for the appellant.
We have heard the rival contentions and perused the record placed before us. We observe that appellant has made application for grant of regular registration u/s.12A of the Act on 24.11.2022 which has been rejected by ld.CIT(E) vide order dated 29.05.2023. Appellant rather than immediately filing an appeal against the order of ld.CIT(E) dated 29.05.2023 filed fresh application for registration u/s.12A of the Act before ld.CIT(E) on 25.06.2024. Though the appellant furnished details before ld.CIT(E) but still ld.CIT(E) has summarily rejected the appellant’s application because the previous application dated 24.11.2022 already stands rejected.
Under these given facts and circumstances where the appellant possess all the relevant details in support of its application for registration u/s.12A of the Act as available in the paper book running into 133 pages, we in the interest of justice and being fair to both the parties deem it proper to direct ld.CIT(E) to re-adjudicate the appellant’s application for and 118/PUN/2025 Agarwal Samaj Thana-Registered registration u/s.12A of the Act dated 24.11.2022. The ld.CIT(E) in the set-aside proceedings shall give fair opportunity to the appellant to file the requisite details in support of its application for registration u/s.12A and then decide the case on merits. Appellant is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(E). It should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the appellant are allowed for statistical purposes. is concerned, we find that very same issue has been challenged in this appeal against the application for grant of regular registration u/s.12A filed at a later date on 25.06.2024, the same being duplicate application is dismissed as infructuous as the appellant’s appeal for grant of regular registration u/s.12A of the Act has already been allowed for statistical purposes. is allowed for statistical purposes and ITA No.117/PUN/2025 is dismissed as infructuous.
Order pronounced on this 14th day of August, 2025.