SISHU BIKASH KENDRA,MANIK NAGAR, R G BARUAH ROAD vs. ITO W-1(2), GUWAHATI, CHRISTIAN BASTI

Succinctly, the facts of the case are that the assessee is stated to be a Charitable Trust formed in the year 1995. The Sishu Bikash Kendra assessee was granted provisional registration u/s.12A on 28.02.2023. Thereafter, the assessee filed application in Form No.10AB u/s.12A(1)(ac)(iii) of the Act for grant of regular registration on 26.10.2023. In order to verify the genuineness of the activities of the assessee trust, ld.CIT(Exemption) issued a notice to the assessee on 21.03.2024 requiring it to furnish inter alia certain details/documents with regard to activities carried out by it. The assessee has submitted the requisite details. From the details furnished by the assessee trust, the ld.CIT(E) noted that the assessee has not specified the date of commencement of its activities in its submission. From the perusal of the financial statements, the ld.CIT (Exemption) formed an opinion that the assessee has commenced its activities in the F.Y. 2020-21. Thereafter, in response to show cause notice dated 19.04.2024, the assessee trust submitted that it has commenced its activities on 15.05.2023 as it has received the first donation on the said date. The ld.CIT(Exemption) rejected the said contention by stating that a perusal of Income & Expenditure Accounts for the F.Y. 2020-21 would indicate that the assessee trust incurred expenses viz., salary of Teacher, staff and staff welfare. Further, the ld.CIT(E) referring to provisions of section 12A(1)(ac)(iii) of the Act and the CBDT Circular No. 6/2023, dated 24.05.2023 rejected the application filed by the assessee for grant of regular registration Sishu Bikash Kendra by holding that the assessee has not filed the application in Form No.10AB within the time limit prescribed and rejected the same without going into merits, thereby cancelling the provisional registration granted to the assessee trust.