TATSAT PUBLIC CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The facts of the case are that the assessee is a Trust and applied for registration in Form No. 10AB under the relevant provisions of the Act. The details of the Trust’s application and approval are as under: a. Application for registration (Form 10AB) dated 17.01.2025 under Sub- clause (ii) of clause (ac) of sub-section (1) of section 12A b. Order of registration (Form 10AD) dated 20.08.2025 under Sub-section (1)(b) of section 12AB 4. The Ld. Counsel for the assessee submitted in his written submissions that an amendment has been introduced in the proviso to sub-section (1) of section 12AB, whereby registration shall be granted for ten years instead of five years in certain cases. The amended proviso reads as under: “Provided that where an application is made under sub-clause (i) to (v) of the said clause, and the total income of such trust or institution, without giving effect to the provisions of sections 11 and 12, does not exceed rupees five crores during each of the two previous years preceding the previous year in which such application is made, the provisions of this sub-section shall have effect as if for the words ‘five years’, the words ‘ten years’ had been substituted.” The Ld. Counsel further submitted that as per the Finance Act, 2025, the above amendment to section 12AB is applicable from 01.04.2025. Since the assessee-trust was granted registration on 20.08.2025 for five years, it is entitled to registration for ten years in view of the amended proviso. 5. The Ld. DR argued that since the assessee had filed its application on 17.01.2025, he is eligible only for registration for five years. Rebutting this argument, the assessee submitted that as the order was passed by the Ld. CIT(E) on 20.08.2025, the registration should have been granted for ten years in view of the amended provisions. We direct that the assessee be granted registration approval for ten years. The Revenue, however, retains the right to revoke the 3 | P a g e A.Y N.A 3

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.