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Facts
The appellant challenged the CIT(E)'s rejection of applications for regular registration under Section 12AB(1)(b)(ii) and approval under Section 80G of the Income Tax Act. The rejection was based on non-submission of details and the earlier application being time-barred, which the appellant contested citing a CBDT circular extending the filing deadline for Forms 10A and 10B.
Held
The Tribunal found that the appellant's application was filed within the extended time limit specified by CBDT Circular No. 07/2024. It directed the CIT(E) to adjudicate the application afresh, considering the details submitted and the circumstances, thus setting aside the impugned rejection orders.
Key Issues
Whether the CIT(E)'s rejection of applications for registration and approval was justified given the CBDT circular extending filing deadlines, and if the case should be remanded for fresh adjudication.
Sections Cited
12AB(1)(b)(ii), 80G, 12A(1)(ac)(iii), 80G(5)
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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
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) and approval u/s.80G of the Act respectively framed by CIT(E), Pune dated 17.12.2024.
At the outset, Ld. Counsel for the appellant submitted that ld.CIT(E) has rejected the appellant’s application on two grounds, firstly some details called for were not submitted and secondly that appellant’s earlier application dated 04.10.2023 was rejected on 15.04.2024. He submitted that thereafter the rejection of the first application on 15.04.2024 for not furnishing the relevant details appellant again filed the application on 28.06.2024. Previous application was rejected as being barred by limitation. However, CBDT vide circular No.07/2024 dated 25.04.2024 has extended the date of filing and 344/PUN/2025 Koteshwar Deo of Wai of Form 10A and 10B upto 30.06.2024. Therefore, the appellant has filed a valid application and ld.CIT(E) ought to have adjudicated the application by considering the details filed by the appellant. He further submitted that few details which were called for could not be filed due to paucity of time. A prayer is therefore made to set aside the instant appeal to the file of ld.CIT(E) for necessary adjudication.
On the other hand, ld. Departmental Representative supported the order of ld.CIT(E).
We have heard the rival contentions and perused the record placed before us. We observe that in the appellant is aggrieved with the rejection of application for registration u/s.12A(1)(ac)(iii) of the Act filed on Form 10AB on 28.06.2024. One of the ground for rejection of the application is that the appellant’s earlier application on Form 10AB dated 04.10.2023 was rejected on 15.04.2024 being barred by limitation. We however note that CBDT from time to time has issued the circulars extending the time limit for filing Form 10A and Form 10B and vide Circular No.07/2024 dated 25.04.2024 has further extended the date upto 30.06.2024. In the instant case, appellant’s application has been furnished on 28.06.2024 which is well within the extended time limit. We therefore are of the considered opinion that since the appellant has filed valid application, ld.CIT(E) ought to have adjudicated the same in light of the details filed by the appellant. Further since certain details could not be filed due to paucity of time, considering the facts and circumstances of the case, we deem it proper to restore the issue to the file of ld.CIT(E) for denovo adjudication. Appellant is directed to update latest email id and contact and 344/PUN/2025 Koteshwar Deo of Wai detail on ITBA portal. Appellant is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the appellant are allowed for statistical purposes. in concerned, since we have restored the issue of grant of regular registration to the file of ld.CIT(E), the issue of grant of approval u/s.80G(5) being consequential is also remitted back to the file of ld.CIT(E) for necessary adjudication as per law. Impugned order is set aside and the grounds raised by the appellant are allowed for statistical purposes.
6. In the result, both the appeals filed by the appellant are allowed for statistical purposes.
Order pronounced on this 14th day of August, 2025.