SHRI NA vs. ARI VISHALAD VIDHYOTEJAK FUND NAVSARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

Assessee represented by Shri Sujesh C. Suratwala, CA Department represented by Shri Ravi Kant Gupta, CIT-DR Date of Institution of Appeal 05/12/2024 Date of hearing 13/02/2025 Date of pronouncement 13/02/2025 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

1. 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Ahmedabad [in short, the ld. CIT(E)], dated 09/11/2024.

2. Rival submission of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that the assessee filed an application for registration under Section 12AB of the Income Tax Act, 1961 (in short, the Act). However, at the time of filing online application, the consultant/C.A. selected inappropriate clause of Section 12A(1)(ac)(vi)-ITEM(B) instead of Section 12A(1)(ac)(iii) of the Act. The ld. AR of the assessee submits Shri Navsari Vishalad Vidhyotejak Fund Navsari that it was an inadvertent mistake, the ld. CIT(E) ought to have considered the application of assessee under Section 12A(1)(ac)(iii) of the Act. The ld. AR of the assessee submits that the assessee has provisional registration, the assessee has applied for regular registration under Section 12A/12AB well within time prior to expiry of provisional registration. The assessee submits that good case on merit and is likely to succeed if the application of assessee is considered under Section 12A(1)(ac)(iii) of the Act. The ld. CIT(E) may be directed to treat the present application under Section 12A(1)(ac)(iii) of the Act instead of Section 12A(1)(ac)(vi)-ITEM(B). The assessee fulfilled all other remaining condition for registration under Section 12A/12AB of the Act, i.e. charitable object and genuinenity of activities.

Shri Navsari Vishalad Vidhyotejak Fund Navsari Considering the fact that the application of assessee was not considered on merit for regular registration under Section 12A/12AB, therefore, we deem it appropriate to direct the ld. CIT(E) to treat the application of assessee under Section 12A(1)(ac)(iii) in place of Section 12A(1)(ac)(vi)- ITEM(B) of the Act and to consider the case on merit and pass the order in accordance with law. Needless to direct that before passing the order, the ld CIT(E) shall grant opportunity of hearing to the assessee. The assessee is also directed to furnish complete details to prove its object and activity and make all compliances as desired by the ld. CIT(E). In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only.

5. In the result, this appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 13.02.2025. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद�/Accountant Member �ाियक सद�/Judicial Member सूरत / Surat Dated: 13/02/2025 SAMANTA आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant  ��थ�/ The Respondent  आयकर आयु�/ CIT  िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT  गाड� फाईल/ Guard File  // True Copy // By order/आदेश से,

सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत