HINDU JAGRAN SABHA ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

We heard the parties and perused the record. The assessee is a charitable institution and it was granted provisional registration initially. Subsequently, the assessee filed application in Form No.10AB seeking permanent registration, but the same was rejected vide order dated 28-10-2022 on the reasoning that the assessee did not submit the documents called for within prescribed time. Hence the assessee filed another application seeking permanent registration u/s 12AB of the Act. However, the Ld CIT (E) rejected the same by the impugned order by stating that the same has not been filed within the time prescribed in the Circular No.06 of 2023 dated 24-05-2023. The assessee is aggrieved by the order so passed by Ld CIT(E).

The Ld A.R invited our attention to paragraph No.5(ii) and 7 of the Circular No.06 of 2023 (referred supra) and submitted that the assessee’s case would be covered by the above said paragraphs. She submitted that the above said paragraphs have escaped the attention of the Ld CIT(E). Accordingly, the Ld AR submitted that the assessee has filed the application in time.

We heard Ld. DR and perused the record. Having regard to the submissions made by Ld. AR, we are of the view that the impugned order passed by the Ld CIT(E) needs to be set aside and the matter may be restored to his file for processing the application filed by the assessee afresh. Accordingly, we set aside the impugned order passed by Ld CIT(E) and restore all the issues to his file for processing the application of the assessee afresh by 5(ii) and 7 of the Circular (referred supra).

In the result, the appeal filed by the assessee is treated as allowed.