SHRI RAMTIRTH GODAVARI SEVA SAMITI,NASHIK vs. CIT (EXEMPTION), PUNE, PUNE

This appeal filed by the assessee is directed against the order dated 11.09.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act.

Facts of the case, in brief, are, that the assessee has applied for registration in Form 10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 27.03.2025. After considering the submissions of the assessee, Ld. CIT, Exemption, Pune rejected the application filed by the assessee under clause (iii) of section 12A(1)(ac) of the IT Act by observing as under :- “7. As stated in reply dt. 27/08/2025, the date of commencement of activities of the trust is July 2023. It has obtained provisional registration in form 10AC on 08/07/2024 u/s 12A(1)(ac)(vi) - Item 'A' of the Income- tax Act, 1961. As the activities of the trust were already commenced it was required to file application in form 10AB u/s 12A(1)(ac)(vi) - Item 'B' of the Income-tax Act, 1961. Said provision is reproduced hereunder for ready reference: "12A(1)(ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (vi) in any other case, where activities of the trust or institution have - (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said registration is sought; (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities."

As stated by the assessee, its activities were commenced much before obtaining the provisional registration in form 10AC on 08/07/2024. Therefore, it was required to file application u/s 12A(1)(ac)(vi) - Item 'B' of the Income-tax Act, 1961.”

It is this order against which the assessee is in appeal before this Tribunal.

Accordingly, in the light of above proviso, we find that the Commissioner has been empowered to condone the delay, therefore, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to condone the delay and decide the application afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to furnish documents/evidences and case laws, if any, in support of application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate orders as per law. Thus,