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Facts
The assessee filed applications for grant of registration under Section 80G and 12A of the Income Tax Act. The CIT(Exemption) rejected these applications because the assessee failed to submit a copy of the earlier regular registration certificate under Section 12AB of the Act, despite being specifically requested.
Held
The Tribunal held that the CIT(Exemption) rejecting the application solely on the non-submission of the earlier registration certificate was not justified. The Tribunal noted that the CIT(E) had access to the registration data. The orders were set aside for de-novo adjudication.
Key Issues
Whether rejection of registration applications under Section 12A and 80G for non-submission of previous registration copy by the assessee is justified, when the authority had access to the same.
Sections Cited
80G, 12A, 12AB, 12A(1)(ac)
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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeal filed by the assessee are directed against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application for grant of registration u/s.80G and 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). For the sake of convenience, these two appeals were heard together and are being disposed of by this common order. The & 753/PUN/2025 [A] Assessee in ITA No.736/PUN/2025 has raised the following grounds of appeal :
1. On the facts and in the circumstances of the case and in law, the learned CIT, Exemption erred in rejecting the registration asked u/s 12AB of the IT Act for the reason that trust has not submitted the copy of earlier approval u/s.12AB. Your appellant submits that necessary details are available and can be submitted and therefore appellant prays before this Hon'ble Bench for restoring the matter back to the file of CIT (Exemption) for reconsideration of the application made in form no.10AB, and to submit the copy of such order.”
1.1 The Assessee in has raised the following grounds of appeal : “1. On the facts and in circumstances of the case and in law, the learned CIT, Exemption erred in rejecting the registration asked u/s 80(G)(5) of the IT Act for the reason that trust has not submitted the copy of earlier approval u/s.80G. Your appellant submits that necessary details are available and can be submitted and therefore appellant prays before this Hon'ble Bench for restoring the matter back to the file of CIT (Exemption) for reconsideration of the application made in form no.10AB, and to submit the copy of such order.” Findings & Analysis :
2. We have heard ld.DR for the Revenue and perused the material available on record. & 753/PUN/2025 [A] 2.1 The ld.CIT(E) has rejected the assessee’s application as under : “7. The present application is filed by the assessee under clause (ii) of section 12A(1)(ac) of the Income Tax Act, 1961. The provisions of clause (ii) of section 12A(1)(ac) are related to application for renewal of regular registration of a trust or institution which is already having regular registration under section 12AB of the Act and the period of said registration is about to expire.
8. The assessee was specifically requested vide the initial notice to furnish the copy of order of regular registration under section 12AB of the Income Tax Act, 1961. Such copy is actually required to be furnished along with the application itself under the provisions of Rule 17A(2)(e) of the Income Tax Rules, 1962. However, the assessee has neither submitted the same along with the application nor in response to the notice issued in this regard. Thus the assessee failed to furnish the same. The copy of order submitted by the assessee is a copy of provisional registration under section 12AB read with clause (vi) of section 12A(1)(ac) of the Income Tax Act, 1961 and not a copy of regular registration under section 12AB read with clause (i) or clause
(iii) of section 12A(1)(ac) of the Income Tax Act, 1961. 9. The non-submission of copy of order of regular registration under section 12AB of the Income Tax Act, 1961 establishes the fact that the prerequisite for application under clause (ii) of Section 12A(1)(ac) of the Income Tax Act, 1961 is not fulfilled in this case. Therefore, prima- facie it appears that the application is not maintainable.
In view of the above, the application filed by the assessee is treated as non-maintainable and hence, 'rejected' for statistical purposes & 753/PUN/2025 [A] without going into the merits of the case and no adverse inference is drawn against the assessee.”
2.2 Thus, it can be observed the ld.CIT(Exemption) has rejected the application of the assessee only because the assessee failed to file copy of the earlier registration certificate u/s.12AB of the Act issued by Ld.CIT(E). The earlier Certificate was also issued by Ld.CIT(E), thus the Ld Commissioner had access to the data base to get the copy of the registration already issued by ld.CIT(E). However, instead of accessing the same from the data base of the ld.Commissioner of Income Tax(Exemption) the Commissioner has asked the assessee to produce it. During the hearing before us the ld.AR for the Assessee assured that the assessee will file copy of the same before the ld.CIT(E) if one more opportunity is provided. Ld.DR for the Revenue has not objected to it.
In these facts and circumstances, we set aside the order of ld.CIT(E) to the Ld.CIT(E) for de-novo adjudication. The Ld.CIT(E) shall provide opportunity of hearing to the assessee and assessee shall file all relevant documents.
In the result, the Grounds of appeal
raised by the assessee are allowed for statistical purpose. & 753/PUN/2025 [A]
5. Since we have set aside the issue of Registration u/s.12A to ld.CIT(E), we also set aside the Order u/s.80G to CIT(E) for de- novo adjudication. The Ld.CIT(E) shall provide opportunity of hearing to the assessee and assessee shall file all relevant documents.
5.1 In the result, the Grounds of appeal raised by the assessee are allowed for statistical purpose.