SISHU BIKASH KENDRA,MANIK NAGAR, R G BARUAH ROAD vs. ITO W-1(2), GUWAHATI, CHRISTIAN BASTI
Facts
The assessee, a charitable trust with provisional registration under section 12A, applied for regular registration in Form 10AB. The CIT(Exemption) rejected the application, citing late filing and questioning the commencement date of activities, thereby cancelling the provisional registration. The CIT(E) stated it had no power to condone the delay.
Held
The Tribunal noted that CBDT Circular No. 07/2024, issued on the same day as the rejection order, extended the due date for Form 10AB applications until 30.06.2024. Considering this, the Tribunal found no delay in the assessee's filing and set aside the CIT(Exemption)'s order, remanding the matter for a fresh decision on merits in accordance with law.
Key Issues
Whether the CIT(Exemption) was justified in rejecting the application for regular registration under Section 12A on the ground of late filing, in light of CBDT Circular No. 07/2024 extending the due date.
Sections Cited
Section 12A, Section 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Before: DR.MANISH BORAD & SHRI MANOMOHAN DAS
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “, Guwahati” ब�च, 4. / DR, ITAT, Guwahati Bench गाड� फ़ाइल / Guard File. 5.
आदेशानुसार / BY ORDER,
// True Copy // Assistant Registrar