SAHAY FOUNDATION,GANDHINAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 369/AHD/2025Status: DisposedITAT Ahmedabad06 May 2025Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the mistake in filing the application under the wrong sub-clause was not fatal and directed the CIT(E) to consider the application on its merits after treating it as filed under the correct provision.

What were the facts?

The assessee, a Trust, applied for registration under Form No.10AB. The CIT(E) rejected the application as non-maintainable because it was filed under section 12A(1)(ac)(ii) instead of the correct section 12A(1)(ac)(iii).

What were the issues?

Whether a mistake in filing an application for registration under the wrong sub-clause of Section 12A(1)(ac) is fatal to the application.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(1),Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms. SUCHITRA KAMBLE

For Appellant: Shri Mehul K Patel, AR
For Respondent: Shri Alpesh Parmar, CIT. DR
Hearing: 05.05.2025Pronounced: 06.05.2025

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

Delay Condoned

1.

This appeal is filed by the Assessee against the appellate order dated 17.09.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.

2.

The assessee has raised the following grounds of appeals:

(1) That on facts, and in law, the learned CIT (Exemptions) Ahmedabad has grievously erred in not granting sufficient and reasonable Prerna P Mandal Vs. CIT Asst. Year : N.A - 2– opportunity to the appellant and in rejecting the application u/s 12A (1).

(2) That on facts, and in law, the learned CIT (Exemptions), Ahmedabad has grievously erred in rejecting the application as non maintainable by holding that it has no power to treat the application under the correct provisions of section 12A(1) (ac) (iii) instead of mistaken application filed u/s 12A (1) (ac) (ii) of the Act.

(3) That on facts, and in law, learned CIT (Exemption) be directed to consider the application under the correct provisions of section 12A (1) (ac) (iii) decide on merits. of the Act, and (4) The appellant craves leave to add, alter, amend any ground of appeal.

3.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. However, Ld. CIT(E) rejected the application u/s.12A(1)(ac)(ii) of the Act, as non- maintainable, without going into the merits.

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

At the outset, we find that assessee-trust was supposed to file an application under sub-clause (iii) of clause (ac) or subsection(1) of section 12A of the Act instead of sub-clause (ii) of clause (ac) of subjection (i) of the section 12A of the Act. Such mistake is not fatal to treat the application as invalid and hence Ld. CIT(E) is directed to consider the application of the assessee and pass an order de-novo.

Prerna P Mandal Vs. CIT Asst. Year : N.A - 3– 6. In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 06.05.2025

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