SAIFEE HOSPITAL AND NURSHING HOME,CRAWFORD MARKET vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

This appeal has been preferred by the assessee against order dated 05.12.2023 passed by the Ld. Commissioner of Income-tax (Exemption), Mumbai [in short ‘the Ld. CIT(E)’] wherein the regularization of the provisional registration has been rejected.

Saifee Hospital and Nurshing Home Saifee Hospital and Nurshing Home 2 ITA No. 613/MUM/2024

“1. M/s Saifee Hospital and Nurshing 1. M/s Saifee Hospital and Nurshing Home [hereafter 'the applicant' or Home [hereafter 'the applicant' or 'the assessee'] filed application in Form 10AB seeking registration under 'the assessee'] filed application in Form 10AB seeking registration under 'the assessee'] filed application in Form 10AB seeking registration under section 12AB of the Income Tax Act[hereafter 'the Act']. section 12AB of the Income Tax Act[hereafter 'the Act']. The applicant The applicant has been granted Provisional Registration under has been granted Provisional Registration under Section 12A of the Act Section 12A of the Act in Form 10AC.

2. As the trust is trust is provisionally registered provisions of section provisionally registered provisions of section 12(1)(ac)(iii) are 12(1)(ac)(iii) are applicable to it, which is reproduced as under: applicable to it, which is reproduced as under: "(iii) where the trust or institution has been provisionally ) where the trust or institution has been provisionally ) where the trust or institution has been provisionally registered under section 12AB, at least six months pr registered under section 12AB, at least six months pr registered under section 12AB, at least six months prior to expiry of period of the expiry of period of the provisional registration or within six provisional registration or within six months of commencement of its activities, whichever is earlier;". months of commencement of its activities, whichever is earlier;". months of commencement of its activities, whichever is earlier;".

3. On perusal of the From 10AB filed by the assesseeit was observed 3. On perusal of the From 10AB filed by the assesseeit was observed 3. On perusal of the From 10AB filed by the assesseeit was observed that the assessee has applied under section 12(1)(a that the assessee has applied under section 12(1)(ac)(iv) i.e.where c)(iv) i.e.where registration of the trust or institution has become inoperative due to the registration of the trust or institution has become inoperative due to the registration of the trust or institution has become inoperative due to the first proviso to sub first proviso to sub-section (7) of section 11 and not for regularisation of section (7) of section 11 and not for regularisation of provisional registration. Hence this Application is hereby rejected provisional registration. Hence this Application is hereby rejected provisional registration. Hence this Application is hereby rejected 4. However, this re 4. However, this rejection will not adversely impact the provisional jection will not adversely impact the provisional registration under section 12AB issued by the CPC. The assessee is at registration under section 12AB issued by the CPC. The assessee is at registration under section 12AB issued by the CPC. The assessee is at liberty liberty liberty to to to reapply reapply reapply in in in Form Form Form 10AB 10AB 10AB along along along with with with all all all necessary necessary necessary documents/enclosures as prescribed in Rule 17(2) of the Income Tax documents/enclosures as prescribed in Rule 17(2) of the Income Tax documents/enclosures as prescribed in Rule 17(2) of the Income Tax Rules.

Saifee Hospital and Nurshing Home Saifee Hospital and Nurshing Home 3 ITA No. 613/MUM/2024 2.1 In view of that the assessee has already been granted liberty to the assessee has already been granted liberty to the assessee has already been granted liberty to reapply in the prescribed format eapply in the prescribed format, we do not find any error in the any error in the order of the Ld. CIT(E) and accordingly, the appeal filed by the order of the Ld. CIT(E) and accordingly, the appeal filed by the order of the Ld. CIT(E) and accordingly, the appeal filed by the assessee is dismissed as infructuous. assessee is dismissed as infructuous.