SOCIETY OF MAGIS,CHENNAI vs. CIT,EXEMPTIONS, CHENNAI

The effective ground of appeal in this appeal of assessee is against the rejection of application filed in Form No.10AB seeking approval u/s. 10(23C) of the Act on the ground mentioning religious in column No.5 of Form 10AB.

The assessee-society has filed online application on 12.12.2024 in Form No.10AB seeking approval for registration u/s. 10(23C) of the Act. The Ld. CIT(E) has rejected the application as the assessee in Form No.10AB at column No.5 has mentioned one of the objects as “religious”. The assessee before the Ld. CIT(E) has submitted that the assessee-society has been established with the primary objective of supporting education, healthcare, poverty alleviation and is not engaged in any religious activity as apparent from the objects of the trust. The Ld. CIT(E) however has rejected the application as religious was mentioned in coloumn No.5 and form was duly signed.

The Ld. Authorized Representative (A.R) of the assessee has submitted that while filing Form No.10AB in column No.5 objects of the trust, it has been inadvertently mentioned religious along with other activities of the trust. The ld. AR has submitted copy of memorandum of association in support of his contention that assessee’s objects

ITA No.2619/Chny/2024 :- 3 -: nowhere mentions religious. The Ld AR submitted that wrong filing in Form No.10AB was inadvertent and therefore, one more opportunity should be provided to the assessee to prove his case before Ld. CIT(E).

The Ld. Departmental Representative (DR), on the other hand, supported the order of the Ld. CIT(E).

We have heard the rival submissions, and perused the materials available on record. The Ld. CIT(E) has rejected the application filled Form No.10AB seeking registration u/s. 10(23C) of the Act, for the reason that the assessee in column 5 of Form No. 10AB has mentioned the objects as religious. The Ld. AR has submitted that the assessee is not a religious trust and the trust deed clearly stipulates that the assessee is a charitable trust to promote various charitable activities irrespective of caste, creed and gender or religion. The Ld AR submitted that assessee has inadvertently filed “religious” in column No.5 of Form No.10AB in place of charitable which is evident from the trust deed. We are of opinion that the assessee should not suffer from the inadvertent mistake in filling the form. We, therefore set aside the order of Ld. CIT(E) and remit the matter back to the file of Ld. CIT(E) to decide the application afresh after providing proper

In the result, the appeal filed by the assessee is allowed for statistical purposes.