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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
This appeal by the Assessee is directed against the order dated 18.07.2023 of Commissioner of Income Tax (Exemption), Bhopal passed u/s 12AB of the Income Tax Act whereby the application of the assessee for registration u/s 12AB was rejected.
None has appeared on behalf of the assessee when this appeal was called for hearing despite the notices issued to the assessee through RPAD was duly served. The assessee has filed an application dated 22.02.2024 received on 03.03.2024 and ITANo.352/Ind/2023 Shri Asha Kiran Seva Samiti requested for transfer of the appeal to Jabalpur Bench of the ITAT. At the outset, the bench found that the impugned order has been passed by the CIT(E), Bhopal and therefore, the jurisdiction to hear the appeal against the impugned order vested with the ITAT, Indore Bench. Hence, we do not find any substance in the application by the assessee for transfer of appeal. Further the assessee would have approach the Hon’ble President of ITAT for transfer of appeal instead of filing the application before this bench. Hence, when the impugned order is passed by the CIT(E), Bhopal the jurisdiction to hear and adjudicate the appeal against the impugned order lies with the Indore Bench of the Tribunal. Since the assessee has not chosen participate in the hearing and also has not sought any adjournment therefore, the bench propose to hear and disposed of this appeal ex-parte. The assessee has raised following grounds of appeal:
1. The Hon. Commissioner of Income Tax (Exemption)Bhopal, has erred in Law and on facts, in rejecting the application in form 10AB U/S 12AB of the Income Tax Act, 1961, in haste. for submission of form 10AC of 80 G, instead of 10AC of 12A (Provisional Registration). by not giving any opportunity to the Appellant, thus violating the Principle of natural Justice".
2. The Hon. CIT(Exemption) has erred in law, in over looking and in summarily rejecting and not considered, the fact that, the Appellant is already given Provisional registration and certificate in. form 10AC is issued by the department only, which could have been easily referred by him.
ITANo.352/Ind/2023 Shri Asha Kiran Seva Samiti 3. The Hon.CIT (Exemption) did not consider the fact, that, the Appellant responded wholly to the Notice of Hon CIT Exemption enclosing therein all the documents except the required form 10AC (Provisional Registration) in whose place, form10AC (80G); were submitted and it being a reasonable cause an opportunity could have been given to rectify a minor defect and without considering the fact that the Appellant being a small society undertaking activities of charitable nature; the Application for registration is rejected. Thus the Hon. CIT (Exemption) erred in rejecting the application without correlating the facts.
4. That, the impugned order being contrary to law, material on record and facts of the case may kindly be set aside, amended and modified in the light of grounds of appeal enumerated above and the appellant be granted such relief as called for on the facts and in the circumstances of the case of the appellant and in law.
5. That the appellant crave, leave to add, alter, & or to amend modify substitute all or any ground of appeal before final hearing if necessity so arise."
Ld. DR has submitted that despite four opportunities given to the assessee for furnishing various documents process the application and to verify the objects and activities of the assessee by CIT(E). There was no response on behalf of the assesse to submit the documents. The assessee was specifically asked to submit the copy of form 10AC (Provisional Certificate ) and in reply dated 15.06.2023 the assessee has stated “NA for the said query”. The assessee was also given final opportunity vide notice dated Page 3 of 5
ITANo.352/Ind/2023 Shri Asha Kiran Seva Samiti 07.07.2023 to submit the copy of form 10AC and in reply the assessee submitted copy of the provisional registration for u/s 80G instead of registration u/s 12AB of the Act. Accordingly application of the assessee was rejected by the CIT(E). He has relied upon the impugned order of CIT(E).
We have considered submissions of the Ld. DR and careful perused the impugned order as well as the grounds of appeal filed by the assessee. In ground no.3 the assessee has stated that all the documents were submitted by the assesse except the required form 10AC(provisional registration) registration u/s 12AB due to bona fide mistake the assessee submitted form 10AC for provisional registration u/s 80G. Thus, the assessee has submitted that it is a reasonable cause and inadvertent mistake therefore, the assesse could have been granted an opportunity to rectify the minor mistakenly in furnishing the form 10AC in provisional registration u/s 80G instead of provisional registration u/s 10AB. Having with regard to the facts and circumstances of the case when the assessee has explained that it has inadvertently submitted form 10AC (provisional registration) u/s 80G instead of provisional registration u/s 12AB. We are of the considered opinion that the matter is required to be reconsider by the CIT(E) after giving one more opportunity to the assesse to submit requisite documents being form 10AC(provisional registration) u/s 12AB. Accordingly in the interest of justice the impugned order is set aside and matter is remanded to the record of the CIT(E) for deciding same afresh after
ITANo.352/Ind/2023 Shri Asha Kiran Seva Samiti giving one more opportunity to the assesse to submit the requisite documents.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 14.03.2024.