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Facts
The assessee, Sparsh Pratishthan, a non-Government Organization, filed an application for registration under section 12A(1)(ac)(vi) of the Income Tax Act. The CIT(Exemption) rejected the application, stating that the assessee failed to prove the charitable nature and genuineness of its activities and compliance with other laws. Subsequently, the assessee was granted registration in Form No. 10AC from AY 2022-23 to AY 2016-17.
Held
The Tribunal noted that the assessee had subsequently been granted registration in Form No. 10AC from AY 2022-23 to AY 2016-17. Since this registration covers the AY 2023-24 in question, the grievance of the assessee was deemed to no longer survive.
Key Issues
Whether the rejection of registration under section 12A(1)(ac)(vi) was justified, and whether the subsequent grant of registration under Form 10AC resolves the grievance.
Sections Cited
12A(1)(ac)(vi), 12AB, 10AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI PRASHANT MAHARISHI, AM & SHRI RAHUL CHAUDHARY, JM
1. This appeal is filed by the Sparsh Partishthan (the assessee) against the order passed by the (CIT (Exemption), [learned CIT(E)], Pune dated 23.10.2023 in Form No.10AD wherein the application filed by the assessee for registration u/s.12A(1)(ac)(vi) of the Income Tax Act, 1961 (the Act) in another under Clause (iii) Form No.10AB dated 03.05.2023
was rejected and the provisional registration granted on 05.04.2022 u/s.12AB read with section 12A(1)(ac)(vi) was also cancelled.
Assessee is aggrieved and is in appeal before us raising the following grounds of appeal: –
“The learned Hon. CIT Exemption is not correct in rejecting registration u/s 12A(1)(ac)(vi) of the Income Tax Act.
2. The learned Hon. CIT Exemption has erred in stating that the assesse has failed to prove the charitable nature and the genuineness of its activities and also compliance of requirements of any other law for the time being in force.
3. The trust is requesting you to allow the appeal of Appellant for non granting registration by Hon. CIT Exemption.”
Appellant Craves leave to add, alter or amend any of the grounds of Appeal mentioned above, either at or before the time of hearing.”
The brief fact of the case is that assessee is non-Government Organization formed in September, 2009 and registered at Thane under Mumbai Public Trust Act 1950, carried out various housing and sanitation projects.
It filed an application for registration u/s.10AB on 03.05.2023, which was rejected on 23.10.2023 for the reason that assessee has failed to prove the charitable
nature and genuineness of its activity as well as compliance of requirements of any other law for the time being in force.
Now before us, the assessee has submitted that assessee has been granted registration in Form No. 10AC from A.Y. 2022-23 to A.Y. 2016-17 w.e.f. 11.06.2024 and, therefore, in view of the Registration already granted, the grievance of the assessee does not survive as A.Y. 2023-24 is also covered therein . In view of above, the appeal of the assessee stands dismissed.
In the result, the appeal of the assessee stands dismissed.
Order pronounced in the open court on 19/08/2024.