SRI BAKTHISARA PATTANGI RANGA RAMANUJA,,THIRUVALLUR vs. ITO, EXEMPTIONS WARD - 1,, CHENNAI

आदेश / O R D E R

PER V. DURGA RAO, J.M:

This appeal filed by the assesseeis directed against the order of

Learned Commissioner of Income Tax (Exemptions), Chennai in UR

No.AANTS4019A/05/18-19/T-1001 dated 21.08.2018.

ITA No.1789/Chny/2019 :: 2 :: 2. There is a delay of 220 days in filing the appeal and the assessee

has filed affidavit for condonation of delay by submitting as under:

“1. I am the Founder cum Managing Trustee of Petitioner herein, and as Such aware of the facts and circumstances of the case and I am competent to swear this affidavit on behalf of the Petitioner. I submit that the order of the Commissioner of Income Tax (Exemptions), Chennai dated 21.08.2018 was received by us on 31.08.2018. I submit we had filed form 10A electronically on 30.03.2017. I further submit that we were advised that the approval under section 12AA of the Act is to be granted from the year in which form 10A was filed and therefore in the case of die Petitioner the approval under section 12AA of the Act was to be given from AY 2017-18. I understand however, the Commissioner of Income Tax (Exemptions) had given the approval from AY 2018-19, considering the date when the hard copy of the electronically uploaded form 10A was submitted to his office, i.e on 26.02.2018. 2. I submit we were advised that the right course of remedy is to file a rectification petition to the Commissioner of Income Tax (Exemptions), seeking to rectify the order granting approval under section 12 AA of the Act and give approval from AY 2017-18. I further submit, the said rectification petition was filed on 06.09.2018 with his office. 3. I further submit, despite frequent follow ups, the said rectification petition is not disposed of till date. I state we are now advised that out of abundant caution that an appeal against the order under granting approval under section 12AA of the Act dated 21.08.2018 is to be filed before this Hon'ble Tribunal. 4. I submit that the order of the Commissioner of Income Tax (Exemptions) was received by us on 31.08.2018. I submit, die appeal ought to have been filed on or before 30/10/2018. I further submit by filing the appeal on 07.06.2019, there is a delay of 220 days in filing the appeal.”

order passed by the Ld. CIT(Exemptions), the assessee has filed M.A

for rectification of the order, Ld. CIT(Exemptions) has not passed any

order therefore, filed appeal against the order passed by the Ld.

CIT(Exemptions) order dated 21.08.2018. We find that there is a

sufficient cause to condone the delay. Accordingly, delay is condoned.

ITA No.1789/Chny/2019 :: 3 :: 4. The brief facts of the case are that theassessee has filed an

application for registration u/s. 12AA of the Income Tax Act, 1961

(hereinafter “the Act”) in Form 10A by e-filing dated 30.03.2017 seeking

registration u/s. 12AA of the Act. The acknowledgement for the same is

719235350300317. When the assessee has approached the

Department, they asked the assessee to file hard copy of the electrically

uploaded Form 10A since, they were unable to access the electronically

uploaded file. The assessee had filed hard copy of Form 10A on

26.02.2018. Subsequently, the Ld. CIT(Exemptions) passed an order on

21.08.2018 by mentioning that the date of application of Form 10A is on

10.06.2018. The ld. Counsel for the assessee has pointed out that the

date of filing of the Form 10A by the assessee electronically on

30.03.2017. Subsequently, a hard copy was given to the office of the

Ld. CIT(Exemptions) therefore, the date on which the assessee has

uploaded the Form 10A electronically has to be considered not the

subsequent date on which hard copy was given by the assessee to the

Ld. CIT(Exemptions).

the Ld. CIT(A).

record and gone through orders of the authorities below.We find from

ITA No.1789/Chny/2019 :: 4 :: the record that the assessee has already filed Form 10A electronically on 30.03.2017. On 26.02.2018 a hard copy again given to the Ld. CIT(Exemptions) and the Ld. CIT(Exemptions) has taken the date on 26.02.2018 as date of e-filing granted registration for assessment year 2018-19 instead of assessment year 2017-18. We, therefore of the opinion that the assessee is entitled for registration on the date on which Form 10A is uploaded i.e., on 30.03.2017 and registration should be granted to the assessee from assessment year 2017-18 onwards. In view of the above, we direct the Ld. CIT(Exemptions) to grant registration to the assessee-trust for the assessment year 2017-18. Hence, we set aside the order passed on 21.08.2018 and direct the Ld. CIT(Exemptions) grant the registration for assessment 2017-18 onwards. Ordered accordingly.

Order pronounced on 27th October, 2021, in Chennai.

Sd/- Sd/- (जी. मंजूनाथा) (वी. दुगा�राव) (G. MANJUNATHA) (V. DURGA RAO) लेखासद�/ACCOUNTANT MEMBER �ाियकसद�/JUDICIAL MEMBER चे�ई/Chennai, �दनांक/Dated: 27th October, 2021. EDN/-

ITA No.1789/Chny/2019 :: 5 :: आदेशक��ितिलिपअ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 4. आयकरआयु�/CIT 2. ��यथ�/Respondent 5. िवभागीय�ितिनिध/DR 3. आयकरआयु� (अपील)/CIT(A) 6. गाड�फाईल/GF