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

- This appeal is filed by the Assessee against the appellate order dated 20.08.2025 passed by the Commissioner of Income Tax, (Exemption), relating to the Assessment Year N.A.

The solitary issue raised in this appeal is that the Ld. CIT(Exemption) has erred in granting registration under section 12AB of the Act for five assessment years instead of ten assessment years.

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:

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 2 3 | P a g e A.Y N.A registration if the functions of the trust are found to be not in accordance with law at any point to time whether during the initial 5 years or full 10 years period. Accordingly, the appeal of the assessee is allowed.

In the result, the appeal file by the assessee is allowed.