JAMIA ASHRAFIYA HUSSAMIYA SHAIKH SALAHUDDIN SOCIETY,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax-Exemption, Pune passed under section 12A(1)(ac) of the Income Tax Act, 1961; dated 26.09.2024.

Appeal called twice, none appeared for the assessee. [A] Findings & Analysis : 3. We have heard ld.Departmental Representative for the Revenue and perused the Records. It is observed that Assessee had applied for registration u/s.12A(1)(ac) of the Act, in Form 10AB on 30.05.2024. Ld.CIT(E) called for various details from the assessee. In para 9, ld.CIT(A) rejected the application of the assessee. The relevant paragraph is reproduced here as under : “9. Without prejudice to the above, it is seen that the trust has obtained provisional registration in form 10AC under item (A) on 23/01/2024. However, as per financial statements the trust’s activities were commenced atleast from the FY 2020-21 i.e. before the date of provisional registration. Therefore, said provisions of sec.12A(1)(ac)(vi)(A) of the Act are not applicable to the assessee’s case.” 3.1 Thus, ld.CIT(E) has rejected the application on the ground that Assessee had applied for provisional registration under wrong sub- section 12A(1)(ac) of the Act. This view taken by the ld.CIT(E) is hyper technical.

The ITAT Cochin in the case of Sahradya Educational Trust Vs. CIT(E) in held as under : We are satisfied that the earlier orders relied on by the assessee equally applies to the facts and circumstances of the case on hand. We are therefore following the above orders of the Kolkata as well as the Surat Tribunal orders and set aside the order of the Ld.CIT(E) with a direction to the Ld.CIT(E) to consider the application filed by the assessee in the correct provision or allow the assessee to amend the [A]