RAM KRIPA CHARITABLE TRUST ,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

The only grievance of the assessee in these appeals is against the rejection of its applications made in Form 10AB for the grant of registration under section 12A and section 80G of the Act.

The brief facts of the case are: The assessee is a registered trust. The assessee was granted provisional registration under section 12A(1)(ac)(vi) and section 80G(5) of the Act vide separate orders dated 20/12/2022 and 21/12/2022, respectively, in Form No.10AC. Subsequently, the assessee filed Form No.10AB seeking registrations under section 12A and section 80G of the Act. Vide impugned orders, assessee’s aforesaid applications in Form 10AB were rejected by the learned CIT(E).

From the perusal of the impugned orders, we find that the learned CIT(E) noted that the applications filed by the assessee are not complete and all the documents required to accompany the application are not furnished. Accordingly, the learned CIT(E) issued notice through ITBA portal requesting the assessee to furnish the complete set of documents mentioned in Rule 17A(2). The learned CIT(E) granted another opportunity to the assessee to make necessary compliance and furnish the information/documents as sought. In response thereto, the assessee filed its partial submission and requested a further adjournment, which was granted by the learned CIT(E). However, the assessee did not file the complete details as sought. In the absence of complete submission/documents from the assessee, the learned CIT(E) proceeded to pass the impugned orders rejecting the applications made by the assessee in Form 10AB for seeking registration under section 12A and section 80G of the Act.