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Facts
The assessee applied for final registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, which was rejected by the CIT(E) because the assessee had never obtained provisional registration. The appeal challenging this rejection was also time-barred by 48 days, for which the stated reasons were deemed insufficient. Subsequently, the assessee successfully obtained provisional registration.
Held
The Tribunal upheld the CIT(E)'s decision, stating that the application for final registration was correctly dismissed due to the absence of prior provisional registration. As the assessee had already secured provisional registration post-rejection, the Tribunal found no merit in the present appeal. Consequently, the appeal was dismissed.
Key Issues
Whether the CIT(E) was justified in rejecting the assessee's application for final registration under Section 12A due to the absence of prior provisional registration, and if the delay in filing the appeal should be condoned.
Sections Cited
Section 12A of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Annapurna Gupta
Assessee by : Shri Parth Mistry, AR Revenue by : Shri V.K. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 19/02/2026 घोषणा की तारीख /Date of Pronouncement: 25/02/2026 आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 29/08/2025.
The assessee, in this appeal, is aggrieved against the action of the Ld. CIT(E) in rejecting the application of the assessee for registration u/s.12A of the Income Tax Act, 1961 (in short “the Act”). Shree Saurastra Gurjar Sutar Vishvakarma Parivar vs. CIT(E) Asst. Year : 2026-27
The appeal is time-barred by 48 days. A separate application for condonation of delay has been filed, wherein, it has been pleaded that the assessee had applied for final registration under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Act, by filing the application in Form 10AB of the Act on 24/02/2025. It has also been pleaded that thereafter, the Ld. CIT(E) called for necessary details from the assessee-trust. However, the Ld. CIT(E) after going through the said details, dismissed the application of the assessee. It has been further pleaded that the Consultant of the assessee was extremely busy with statutory compliances relating to Tax Audit Reports and Income Tax Returns during the peak filing season and could not file the present appeal in time. The reason for condonation of delay does not constitute sufficient reasons for the purpose of condoning the delay in filing the application.
The fact on the file is that the assessee was not enjoying any original registration, entitling the assessee to file the application for final/regular registration. The Ld. CIT(E) noted that since the assessee was never granted the provisional registration, therefore, there was no question for granting the final/regular registration. He, accordingly, rightly dismissed the application of the assessee for final registration.
We have been further apprised that after dismissal of the application of the assessee vide impugned order of the Ld. CIT(E), the assessee again applied for provisional registration to the Ld. CIT(E) which has already been granted to the assessee vide order dated 10/02/2026 applicable from AYs 2026-27 to 2029-30. The assessee fully aware of the fact that the assessee’s application for final registration was rightly dismissed by the Ld. CIT(E), applied afresh for provisional registration, which has been duly granted to Shree Saurastra Gurjar Sutar Vishvakarma Parivar vs. CIT(E) Asst. Year : 2026-27 the assessee. Therefore, no case is made out in the present appeal of the assessee and the same is, accordingly, dismissed.
In the result, the appeal of the assessee stands dismissed.