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Facts
The assessee-trust filed appeals against an order of the CIT(E) concerning their application for registration under Section 12A. The appeals were filed with a delay of 163 days, which was attributed to the assessee's failure to obtain registration under the Rajasthan Public Trust Act, 1959. This absence of registration led to the cancellation of their provisional registration. Subsequently, the assessee obtained the required registration.
Held
The Tribunal condoned the delay in filing the appeals, finding sufficient cause. It was noted that the cancellation of provisional registration was due to the absence of the Rajasthan Public Trust Act registration, which has now been obtained. Therefore, the assessee is no longer in default. The Tribunal directed the restoration of the applications to the CIT(E) for verification of the RPT Act registration and subsequent grant of registration.
Key Issues
Whether the delay in filing the appeals against the cancellation of registration under Section 12A is condonable, and whether the assessee is eligible for registration after obtaining the requisite Rajasthan Public Trust Act registration.
Sections Cited
12A, 12A(1)(ac)(iii), 12A(1)(ac)(vi), 12AB(1)(b)(i)(B), 17(1) of RPT Act, 1959
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: DR. MITHA LAL MEENA, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE
O R D E R Per Bench: The instant appeals of the assessee werefiled against the order of theCommissioner of Income-tax (Exemption), Jaipur [for brevity, ‘Ld.CIT(E)’] order passed under section 12A of the Income-tax Act, 1961 (in short, ‘the Act’), against application U/s 12A(1)(ac)(iii) and U/s 12A(1)(ac)(vi) of the Act date of orders22/02/2024.
The appeals were filed with a delay of 163 days. The assessee-trust filed an affidavit explaining the reasons for delay. The Ld.DR has not made any & 785Jodh/2024 SwetamberTeerapanthMahila Mandal objection on the same. We find there is sufficient cause for delay in filing the appeals. Therefore, the delay of 163 days is condoned, and the appeals admitted for adjudication.
The Ld.AR stated that the assessee applied for provisional registration and registration to the assessee trust before the Ld.CIT(E). But for contravening provisions of section 12AB(1)(b)(i)(B) of the Act, the due registrations were cancelled. When the assessee applied for alleged registration, the assessee was not registered under the Rajasthan Public Trust Act, 1959. But finally, after the passing of the impugned orders, the assessee received the said registration under section 17(1) of RPT Act, 1959 and the copy of the said registration certificate dated 01/08/2024 is placed on the record.
The Ld.DR had verified the certificate, and had not made any objection against the submission of the assessee.
We find that the assessee’s application under section 12A(1)(ac)(iii) of the Act, relating to and the cancellation order for provisional registration under section 12A(1)(ac)(vi) of the Act, relating to ITA No. 785/Jodh/2024, were both occasioned due to the absence of the requisite registration certificate.It is now brought on record that the assessee has obtained the registration certificate under the RPT Act, 1959. Consequently, the assessee is no longer in default of the provisions of section 12AB(1)(b)(i)(B) of the Act. Accordingly, we direct that both the applications be restored to the file of the Ld. CIT(E). The Ld. CIT(E) shall verify the said certificate issued under the RPT Act, 1959, and thereafter grant registration to the assessee in accordance with law.