JAMIA ASHRAFIYA HUSSAMIYA SHAIKH SALAHUDDIN SOCIETY,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE
आयकर अपीलीय अिधकरण ”ए” Ɋायपीठ पुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.2454/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year: -
Jamia Ashrafiya Hussamiya
Shaikh Salahuddin Society,
Zeenath Ayyub Shaikh, S.No.5,
Asharaf Nagar, Kondhawa Kh,
Pune – 411048. Maharashtra.
V s
The Commissioner of Income Tax(Exemption),
Pune.
PAN: AAFAJ1081L
Appellant/ Assessee
Respondent / Revenue
Assessee by None
Revenue by Shri P R Mane – DR
Date of hearing
23/04/2025
Date of pronouncement 29/04/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
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. 2. Appeal called twice, none appeared for the assessee.
ITA No.2454/PUN/2024 [A]
Findings & Analysis :
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.”
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 ITA No.646/COCH/2024 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 ITA No.2454/PUN/2024 [A]
3
said form 10AB filed on23/11/2023 and decide the same on merits and also in accordance with the principles laid down in the above said orders of the Kolkata and Surat Tribunals.
1 No contrary decision has been brought to our notice.
2 Respectfully following the decision of ITAT Cochin and ITAT Surat, we direct ld.CIT(E) to consider the application filed by the assessee under the correct sub-sections of Section 12A(1)(ac) provisions and decide the application on merits. Assessee shall be allowed to file the details. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open Court on 29th April, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; ᳰदनांक / Dated : 29th April, 2025/ SGR
आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR,
ITAT, “A” Bench, Pune.
ITA No.2454/PUN/2024 [A]
4
6. गाडᭅफ़ाइल / Guard File.
आदेशानुसार / BY ORDER,
////
Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.