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Facts
The assessee, a charitable institution, had its provisional registration under Section 12A extended till AY 2023-24. It inadvertently filed Form 10AB for AY 2023-24 instead of AY 2024-25, leading to rejection by the CIT(E) who found the undertaking incorrect. The assessee then filed an appeal against this rejection.
Held
The Tribunal, following its coordinate bench's decision in the assessee's own case, found that the filing of Form 10AB for AY 2023-24 was an inadvertent mistake as provisional registration was already valid till that year. Consequently, the Tribunal quashed the order of the CIT(E) and the related form.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration due to an inadvertent error in the assessment year in Form 10AB, despite existing valid provisional registration.
Sections Cited
12A(1)(ac)(vi), 12AA, 11, 12, 10AB, 10AC, 10AD
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(E)”] dated 23.12.2025 for the AY 2023-24.
2. The assessee has raised following grounds of appeal:-
“1. That, the Ld. CIT(Exemption) has erred on facts and in law in having rejected the appliction in Form No.10AB e-filed on 29/11/2024 for 1. registration u/s 12A(1)(ac)(vi)(B) of the Act in spite of the fact that all the queries/ clarifications raised in the notices were replied with supporting documentary evidences and other requirements as per law and moreover the appellant-trust being a bonafide applicant is entitled to get the final registration as applied for.
That, the L.d. CIT(Exemption) while rejecting the application in Form-10AB for approval of registration u/s 12A(1)(ac) (vi) (B) of the Act for A.Y. 2025-26 erred in having alleged for providing incorrect information contradictory to the facts of the case because the assessee has been filing ITR-7 claiming exemption u/s 11 of the Act in the
After hearing the rival contentions and perusing the materials available on record, we find that the appeal of the assessee is squarely covered by the decision of this co-ordinate Bench in assessee’s own case in vide order dated 23.12.2025, the operative part of the same is read as under:-
“3. At the time of hearing, the counsel of the assessee raised additional ground which is extracted as under:- “That on the facts and circumstances of the case, the assessee trust inadvertently filled From 10AB for A.Y. 2023-24 on 05.03.2023 instead of A.Y. 2024-25 for registration u/s 12A of the Act although the assessee trust was duly accorded provisional registration till A.Y. 2023-24 vide order dated 27.05.2021 and thus was no required to file Form 10AB for A.Y. 2023-24, accordingly the said Form 10AB filed by the assessee may kindly be treated as withdrawn and consequent order in Form 10AD passed by the learned CIT (E), Kolkata may kindly quashed.” 3.1. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional ground of appeal and requested that Form 10AB filed by the assessee may kindly be treated as withdrawn and consequent order in Form 10AD passed by the learned CIT (E) may be quashed. In our opinion the issued raised in the additional ground is a purely a legal issue qua which all the facts are available in the appeal folder and no further verification of facts are required from any quarter whatsoever. In our considered view the assessee is at liberty to raise any legal issue before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication.
4. After hearing the rival contentions and perusing the materials available on record, we find that the assessee was registered u/s 12AA of the Act from A.Y. 2020-21 on 03.10.2019. The assessee filed an application in form no.10A for provisional registration
In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on 13.01.2026.