TRINITY PLUS SOCIAL TRUST,TRICHY vs. CIT EXEMPTIONS, CHENNAI

2. From the record, it emerges that the assessee trust filed an application in Form No.10AB on 28.09.2023 seeking registration under clause (ii) of first proviso to sub-section (5) of Sec.80G. Upon perusal of para-4.1 of order, it could be seen that the application has been rejected in view of the fact that the assessee was having provisional registration and it had filed application under clause (ii) to first proviso to Sec.80G(5) whereas it ought to have applied under clause (iii) which is applicable for provisionally registered entity. Consequently, the provisional registration was also cancelled as per statutory provisions. Aggrieved, the assessee is in further appeal before us.

We are of the considered opinion that the application ought not to be rejected on mere technical grounds. The wrong selection of clause may be due to an inadvertent error and the same may be in view of the fact that new regime of registration of trust was brought in place very recently. The applicant ought to have been granted an opportunity to rectify the error. Therefore, we direct Ld. CIT(E) to grant an opportunity to the assessee to rectify the mistake and thereafter, proceed for disposal of application on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate the same.

The appeal stand allowed for statistical purposes. Order pronounced on 3rd July, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) �ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीEितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT Chennai. 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF