SRI SAMBHAVNATH JAIN SWETAMBER TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

Brief facts of the case are that, assessee being a Religions Trust was granted provisional Registration in Form No. 10AC from A.Y. 2022-23 to 2024-25 dated 15.03.2022. Subsequently, assessee applied for final Registration in Form No. 10AB on 31.03.2024. Ld.CIT(E) issued notice dated 27.04.2024 calling for information / documents in support of the application for Registration in which the assessee was advised to submit either through online submission on the Email ID as mentioned in the notice or by Speed Post / Registered Post with Acknowledgment. Since the assessee did not respond for it, another notice was issued on 22.05.2024 and 19.09.2024 requiring the assessee to file the necessary documents. Since the assessee did not respond, as alleged by Ld.CIT(E), Ld.CIT(E) rejected the application for Registration while issuing Form No. 10AD dated 28.09.2024.

Aggrieved by the rejection of Registration, assessee filed an appeal before us by raising following grounds of appeal: -

Only issue raised by the assessee is with respect to the rejection of Registration under section 12AB of the Act. On this issue, the grievance of the assessee is that the necessary documents have been sent through speed post is the submission by the Ld. Authorised Representative [hereinafter “Ld.AR”]. Ld.AR also referred to Page No. 22 of the paper book wherein the evidence for sending the documents through speedpost is enclosed. She therefore pleaded that one more opportunity may be provided to assessee to submit the required documents.

Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] submitted that assessee supposed to submit the documents through Email on the Email ID mentioned in the notice. He therefore submitted that since documents are not submitted online, Ld.CIT(E) has rejected the Registration.

Countering the arguments of the Ld. DR, Ld.AR invited our attention to the notice in the paper book wherein she highlighted that the option was given to the assessee either to submit on the Email ID mentioned in the notice or by

We have heard rival contentions and perused the paper book submitted by the assessee. On a query from the Bench to the Ld. DR why the assessee submissions were not considered when it was sent by Speed Post, he reiterated that documents have to be filed through Email. We could not accept the contentions of the Ld. DR when the option is being provided by the revenue either to submit the documents through Email or by speed post / Registered post with acknowledgment. Accordingly, the assessee has submitted the documents through speed post vide acknowledgement dated 18.06.2024 available in page no. 22 of the paper book. We therefore direct the Ld.CIT(E) to consider the documents submitted by the assessee on 18.06.2024 in accordance with law and decide the matter on merits accordingly. Thus, grounds raised by the assessee is allowed for statistical purposes.

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