SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

ITA 1169/SRT/2024Status: DisposedITAT Surat16 April 20251 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the registration granted under Section 12A(1)(ac)(i) was regular, not provisional, despite the technical glitch in Form 10AC. The CBDT circular clarified that such entries should be read as regular registration.

What were the facts?

Assessee trusts, already registered under Section 12A/12AA, applied for fresh registration under Section 12A(1)(ac)(i) after the 2020 amendment. Their applications were granted, but Form 10AC erroneously indicated provisional registration.

What were the issues?

Whether a registration granted under Section 12A(1)(ac)(i) is provisional or regular when Form 10AC erroneously states 'provisional registration' due to technical glitches.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (Through Hybrid Mode) Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. ITA No Appellant Respondent No. (PAN No) 1 1163/Srt/2024 Sardar Patel Vidya CIT(Exemption), Sankul, Taspore Ahmedabad Bujrang Goji Vyas Sarbtom, Bardoli, Surat-394350 PAN: AABTS2874D 2 1165/Srt/2024 Sardar CIT(Exemption), Vallabhbhai Patel Ahmedabad Education Society, Isroli, Afwa, Bardoli-395620, Gujarat PAN: AABTS2590L 3 1167/Srt/2024 Surat Education CIT(Exemption), Society, 10/626, Ahmedabad Havadia Chakla, Station Road, Surat-395003 PAN: AABTS2910C 4 1169/Srt/2024 Shambhubhai CIT(Exemption), Patel Charitable Ahmedabad Trust, 10/626, Mavadia Chakla, Ambaji Road, Surat-395003 PAN: AABTS2911D 5 1171/Srt/2024 Bajipura Gram CIT(Exemption), Vikash Trust, Ahmedabad At & Post: Bajipura, Tal: Valod, Surat- 394640 PAN: AAATB6997R 6 1172/Srt/2024 Patidar Samaj, CIT(Exemption), 28, Sardar Nagar Ahmedabad Society, Sumul Dairy Road, Katargam, Surat-395004, PAN: AACTP6188J 7 1174/Srt/2024 Pathradia Gram CIT(Exemption), Vikas Mandal Ahmedabad Trust, At:

I.T.A No. 1163/Srt/2024 & Others Sardar Patel Vidya Sankul & Others

Pa

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