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Facts
The assessee filed an application in Form 10AB for registration under Section 12AB of the Act but selected a wrong section code in the online process, despite having an existing registration. The CIT(E) rejected the application based on this error.
Held
The Tribunal noted that the assessee had selected the wrong section code for filing Form 10A while seeking registration under Section 12AB. Since the mistake was not intentional and in the interest of justice, the appeal was restored to the CIT(E) for fresh adjudication.
Key Issues
Whether the assessee's application for registration under section 12AB could be rejected due to selecting a wrong section code, and if the matter should be remanded for fresh adjudication.
Sections Cited
12AB, 12A(1)(ac)(i), 12(1)(ac)(vi)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(�नधा�रण वष� / Assessment Year : 2025-2026) Orissa State Rural Road Agency Vs The CIT(Exemption), Hyderabad Bhubaneswar Secretariat Rural Development Department, Secretariat, Bhubaneswar-751001 PAN No. :AAATO 1479 R (अपीलाथ� /Appellant) (��यथ� / Respondent) .. �नधा�रती क� ओर से /Assessee by : Shri P.K.Mishra, AR राज�व क� ओर से /Revenue by : Shri Ashim Chakraborty, CIT-DR सुनवाई क� तार�ख / Date of Hearing : 01/12/2025 घोषणा क� तार�ख/Date of Pronouncement : 01/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. CIT(E), Hyderabad, dated 21.03.2025 for the assessment year 2025- 2026.
It was submitted by the ld. AR that the assessee filed an application electronically in Form 10AB seeking registration u/s.12AB of the Act. It was the submission that in the online process while filing the application in Form No.10A, wrong section code was selected i.e., "02-Sub Clause(vi) of clause (ac) of subsection (1) of section 12A of the Act. It was the submission that the assessee went for a new provisional registration by selecting the wrong section code in form No 10A, though they had existing registration u/ 12A before 01.04.2021 as there is no option to choose the said section as the 31.03.2022 only and requested to consider the same and issue regular registration u/s 12AB as the mistake was not intentional. However, without considering the same, ld. CIT(E) rejected the application of the assessee. It was the prayer that the ld. CIT(E) may be directed to grant the registration.
In reply, ld. CIT-DR vehemently supported the order of the ld.CIT(E) and submitted that the mistake committed by the assessee in form 10A cannot be rectified and further the time limit for filing form 10A by selecting the said section code was extended till 30.06.2024 vide circular No 7 of 2024 dated 25.04.2024. It was the submission that as the assessee selected wrong section code while applying in form 10A, the Form 10AB filed by the assessee for regular registration u/s 12AB is infructuous and the order of the ld. CIT(E) may be upheld.
We have considered the rival submissions. A perusal of the order of the ld. CIT(E) clearly shows that the assessee has filed application in Form 10AB seeking regular registration u/s.12AB of the Act, however, the same was filed under the wrong code which is not an appropriate section code in the case of the assessee as the assessee is holding registration u/s.12AB of the Act issued by the department. The assessee while filing the application has opted section code 12A(1)(ac)(i) of the Act instead of 12(1)(ac)(vi) of the Act. As the assessee has submitted that the mistake is not intentional, therefore, in the interest of justice, the issue in this appeal is restored to the file of the ld. CIT(E) for fresh adjudication after granting the assessee adequate opportunity of being heard. A liberty is granted to