BISWA SANATAN DHARMA SEVA TRUST,BHUBANESWAR vs. CIT(EXEMPTION), HYDERABAD

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ITA 275/CTK/2025Status: DisposedITAT Cuttack15 July 2025AY 2025-26Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the application for permanent registration before the expiry of six months from the date of expiry of their provisional registration, which was considered to be within the time limit. Therefore, the issues were restored to the CIT(E) for adjudication on merits.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) rejecting their applications for registration u/s 12A and recognition u/s 80G of the Act. The rejection was based on the ground that the assessee had not filed the application for registration within the prescribed time.

What were the issues?

Whether the assessee's application for registration u/s 12A and recognition u/s 80G was filed within the prescribed time limit.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 15/07/2025Pronounced: 15/07/2025

आदेश / O R D E R Per Bench : These are two appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.03.2025 & 17.03.2025, for the assessment year 2025-2026, whereby the registration u/s.12A of the Act and recognition u/s.80G of the Act has been rejected on the ground that the assessee has not filed the application for registration within the time. 2. It was submitted by the ld AR that the assessee had provisional registration u/s.12A of the Act which was to expire on 31.03.2025. It was the submission that the assessee has filed for permanent registration on 25.09.2024 before the due date of expiry of the provisional registration. It was the submission that the ld. CIT(E) may be directed to adjudicate the registration of the assessee u/s.12A of the Act and recognition u/s.80G of the Act on merits.

3.

In reply, ld CIT-DR vehemently supported the order of the ld. CIT(E).

4.

We have considered the rival submissions. As it is noticed that the assessee has filed for permanent registration before the expiry of six months from the date of the expiry of the provisional registration, we are of the view that the application filed by the assessee for registration u/s.12A of the Act and recognition u/s.80G of the Act is within the time. Consequently, the issues in both the appeals are restored to the file of the ld. CIT(E) for adjudication on merits in regard to the grant of registration u/s.12A of the Act and recognition u/s.80G of the Act. The ld. CIT(E) shall also consider the assessee’s condonation application filed on 05.12.2024 while adjudicating the issues on merits.

5.

In the result, both appeals of assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025.

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