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Facts
The assessee filed an appeal against the order of the CIT(E), Patna, which rejected their application for registration under Section 12A of the Act. The assessee admitted to filing the wrong form (Form 10AB) and referred to an incorrect provision of the Act.
Held
The Tribunal noted that the wrong provision was referred to while filing Form 10AB. The issues were restored to the file of the CIT(E) to allow the assessee to rectify the provisions under which the application is to be filed.
Key Issues
Whether the assessee should be granted an opportunity to rectify the form filed for registration under Section 12A of the Act when a mistake in referring to the relevant provision was made.
Sections Cited
12A, 10(23C)(vi)
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Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
O R D E R
Per George Mathan, JM :
This is an appeal filed by the assessee against the order of the Id. CIT(E), Patna, dated 24.09.2025 for the assessment year 2025-2026, thereby rejecting the application filed for registration u/s.12A of the Act.
It was submitted by the ld. AR that by mistake the assessee had filed wrong form relevant to the provision of section 10(23C)(vi) of the Act. Insofar as the assessee had filed the form in form No.10AB. It was submission that the claim was to be made in from 10AB under clause 12A(iii)(iv) of the Act. It was submission that the assessee may be granted an opportunity to rectify the necessary form before Ld.CIT(Exemption).
In reply, the Ld.Sr CIT-DR submitted that the assessee having admitted that the wrong provision has been applied, the assessee may be permitted to file a fresh form, if so desired by the assessee.
We have considered the rival submissions. As it is noticed that the form 10AB has been filed but the wrong provision has been referred to, the issues in this appeal are restored to the file of the Ld.CIT(Exemption) to permit the assessee to rectify the provisions under which the application is to be filed. After the assessee rectifies the said application on the opportunity that is to be given by the Ld.CIT(Exemption), the ld.CIT(Exemption) shall adjudicate the issue afresh.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026.