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Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the Assistant Commissioner of Income Tax (Hq) (Exemptions), Chennai, dated 12.09.2018 passed under Rule 17A of the Income Tax Rules in rejecting the application in Form 10A on the ground that Form 10A was filed manually and not electronically as required under Rule 17A of IT Rules.
By filing copies of acknowledgement of receipt of Form (other than ITR), the ld. Counsel for the assessee has submitted that Form 10A and Form 10G of the Trust were electronically filed on 29.11.2017 for registration of the assessee trust under section 12AA of the Income Tax Act and prayed that the ld. CIT(E) may be directed to grant registration of the Trust under section 12AA of the Act and for approval under section 80G of the Act from the date of e-filing the application form.
On the other hand, the ld. DR fairly conceded that the appeal may be remitted back to the file of the Assessing Officer for verification and if found that the assessee trust applied for registration electronically, the registration may be accorded under section 12AA of the Act, if otherwise, the assessee trust is eligible.
We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Against the application in Form 10A filed on 04.06.2018, the ACIT (Hq)(Exemptions) noticed that the assessee trust have filed Form 10A manually. As per the provisions of amended Rule 17A of the IT Rules, it is mandatory to file application in Form 10A electronically for registration of charitable or religious trusts, the ACIT(E) directed the assessee-trust to file the application afresh electronically.
4.1 Before the Tribunal, the assessee filed copies of acknowledgement of receipt of Form (other than ITR) evidencing that the assessee trust filed Form 10A as well as Form 10G for grant of Registration under section 12AA of the Income Tax Act on 29.11.2017. Accordingly, we direct the ld. CIT(E) to verify and if found that the assessee trust applied for registration electronically, the registration may be accorded under section 12AA of the Act, if otherwise, the assessee trust is eligible.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 26th August, 2019 in Chennai.