RUAH COMMUNITY FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

Briefly stated, facts of the case are that the assessee has applied for provisional registration u/s 12AB which was granted vide order dt. 19-10- 2022. The assessee thereafter sought final registration and moved an application in Form-10AB. The Ld.CIT(E) observed that as the Trust is provisionally registered, the application for regularization of provisional registration ought to be filed u/s. 12A(1)(ac)(iii) of the Act, whereas the assessee has applied for regularization of provisional registration u/s. 12A(1)(ac)(ii) of the Act and after issuing show cause and considering the fact that there is no provision under the Act, which allows the rectification/amendment in the clause under which the application has been filed, the application so filed by the assessee-Trust was rejected. Against the said order the assessee is in appeal before us.

Both the parties were heard and material available on record was perused. We find that it was only a technical breach, wherein the assessee has mentioned the wrong section under which it has moved an application for seeking final registration and for all intend and purposes and even from a documentation perspective and the requisite form for seeking the final registration, all necessary particulars are already available on record. We, therefore, direct the Ld.CIT(E) to consider the application already filed as filed u/s. 12A(1)(ac)(iii) of the Act and decide the matter afresh as per law, after providing necessary opportunity to the assessee.