OPHTHALMIC MISSION TRUST,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

These two appeals are filed by the Assessee against two separate orders dated
22.10.2024 & 27.05.2021, passed by the CIT(Exemption), Ahmedabad respectively.
2. The Assessee has raised the following grounds of appeal:
“1. The Learned Commissioner of Income Tax Exemption erred in law and in fact in denying the registration u/s.12AB of the Income
Tax Act, 1961. 2. The Learned Commissioner of Income Tax Exemption erred in law and in fact in passing an order in Form 10AD rejecting application filed in Form No.10AB sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 and cancelling the provisional registration denying the registration u/s.
12AB of the Income Tax Act, 1961. 3. The Learned Commissioner of Income Tax Exemption be directed to rectify the order passed vide form 10AC on 27.05.2021

ITA Nos.2059 & 2060/Ahd/2024
Assessment Year: N.A.
granting Provisional Registration since the trust was as on date of making application was already registered u/s.12A/12AA and the said facts were in the knowledge of Respondent as Assessee has supplied all details in Form 10A filled vide Application No 308773771260321 on 26.03.2021.”
“1. The Learned Commissioner of Income Tax Exemption erred in law and in fact in passing the order by issuing Form 10AC on 27.05.2021
vide
DIN
AAATO0866EE2020601
granting
Provisional Registration in place of Regular Registration for Five
Years.
2. The Learned Commissioner of Income Tax Exemption be directed to rectify the order passed vide form 10AC on 27.05.2021
granting Provisional Registration since the trust was as on date of making application was already registered u/s.12A/12AA and the said facts were in the knowledge of Respondent as Assessee has supplied all details in Form 104 filed vide Application No 308773771260321 on 26.03.2021. 3. The Learned Commissioner of Income Tax Exemption erred in law and in fact in passing an order in Form 10AD rejecting application filed in Form No.10AB sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 and cancelling the provisional registration denying the registration u/s.
12AB of The Income.”
3. The assessee is a Charitable Trust incorporated on 03.06.1999 and the main object of the Charitable Trust is to provide medical relief. The applicant trust made application for registration of the Trust in Form No.10AB under sub-clause (iii) of Clause (ac) of Sub-section1) of Section 12A of the Income Tax Act, 1961. The CIT
(Exemption) has rejected the said application stating therein that the applicant assessee failed to file documentary evidence.
4. The Ld. AR submitted that the applicant Trust has been granted registration under Section 12A(a) of the Act vide order dated 26.11.1999 w.e.f. 03.06.1999 and was also granted registration under FCRA which was renewed on 10.08.2016 for a period 01.11.2016 to 31.10.2021. The trust is also registered under Section 80G(5) vide certificate dated 09.07.2009 for a period 01.04.2009 to 31.03.2012 which was later on made perpetual vide amendment by Finance Act 2009. The Ld. AR submitted that though the Trust was already registered as on the date of making the application i.e. 26.03.2021, the registration should have been granted as regular registration for a ITA Nos.2059 & 2060/Ahd/2024
Assessment Year: N.A.
period of five years under sub-clause(1) of clause (ac) of sub-section(1) of Section 12A. However, the assessee trust was granted provisional registration under sub- clause (vi) of clause (ac) of sub-section(1) of Section 12A of the Act for a period of three years from A.Y. 2021-22 to A.Y. 2023-24 w.e.f. 27.05.2021 by issuing Form
10AC which is also challenged by the assessee in ITA No.2060/Ahd/2024. The Ld.
AR, therefore, submitted that the notices were not issued at the latest updated e-mail
Ids. And, therefore, the assessee could not patriciate in the registration proceedings.
Consequently, the impugned order came to be passed on 22.10.2024 rejecting the application filed in Form No.10AB sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Act and cancelled the provisional registration. The Ld. AR submitted that the original grant of registration should have been continued and the applicant Trust due to inadvertent mistake filed the Form No.10A seeking provisional registration and, therefore, prayed that the CIT(E) should consider these aspects and grant the registration.
5. The Ld. DR submitted that the applicant Trust has wrongly filed Form No.10AC as per their contention but the CIT(E) has rightly rejected the provisional registration.
The Ld. DR relied upon the order of the CIT(E).
6. We have heard both the parties and perused all the relevant material available on record. As regards to ITA No.2059/Ahd/2024, the CIT(E) has not given proper opportunity to the applicant Trust to file the documentary evidences for granting the registration as per the amendment in the Income Tax Act (Section 12A). Thus, the matter is remanded back to the file of the CIT(E) for proper adjudication of the issues after verifying all the documentary evidences and decide the matter as per the Income
Tax Act. Thus, appeal being ITA No.2059/Ahd/2024 is partly allowed for statistical purpose.
7. As regards ITA No.2060/Ahd/2024, the same is related to Form No.10AC which was related to the date of provisional registration and subsequent to that the assessee has filed the application dated 29.05.2024. Once the assessee filed the application and Form No.10AC under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A dated 27.05.2021 was issued by the CIT(E), the assessee Trust cannot challenge

ITA Nos.2059 & 2060/Ahd/2024
Assessment Year: N.A.
ITA No.2060/Ahd/2024 is dismissed.
8. In the result, ITA No.2059/Ahd/2024 is partly allowed for statistical purpose and ITA No.2060/Ahd/2024 is dismissed.
Order pronounced in the open Court on this 30th April, 2025. (DR. BRR KUMAR)
Judicial Member

Ahmedabad, the 30th April, 2025
PBN/*
Copies to:
(1)
The appellant
(2)
The respondent

(3)
CIT

(4)
CIT(A)

(5)
Departmental Representative

(6)
Guard File

By order