KIMAYA ASHRAM CHARITABLE TRUST,PUNE vs. CIT(E), PUNE

2. The Appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing.”

The assessee in response to above notice furnished desired details. After verifying these details, Ld. CIT, Exemption, Pune found certain discrepancies and asked for their clarification by notice dated 11.07.2024. Ld. CIT, Exemption, Pune found that the assessee has filed application in Form No.10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A of the IT Act which suggests that the assessee has applied for renewal of regular registration of a trust which is already having regular registration u/s 12AB of the IT Act and the period of said registration is about to expire but the assessee has not filed copy of regular registration. It was further found by Ld. CIT, Exemption, Pune that the assessee has obtained provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the IT Act, therefore, the application made by the assessee is not under applicable clause. Since the assessee did not comply with above notice, the application filed by the assessee was treated as not & 2034/PUN/2024 maintainable and hence the same was rejected for statistical purposes without going into the merits of the case and no adverse inference was drawn against the assessee. It is this order against which the assessee is in appeal before this Tribunal.

Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT, Exemption, Pune is not justified. It was submitted by Ld. counsel of the assessee that due to typographical error the application was furnished in Form No.10AB u/s 12A(1)(ac)(ii) instead of u/s 12A(1)(ac)(iii) of the IT Act. It was submitted before the Bench that under identical facts the Co-ordinate Bench of this Tribunal in the case of Help For Children In Need Foundation vs. CIT, Exemption, Pune in order dated 09.12.2024 has decided the issue in favour of the assessee and remanded the matter back to Ld. CIT, Exemption, Pune with a direction to treat the application of the assessee as filed under correct/desired section of the IT Act and consider the same for grant of registration u/s 12A of the IT Act in accordance with law. Ld. Counsel of the assessee also relied on various other Co-ordinate Bench decisions involving the similar issue wherein the appeal was decided in favour of the assessee.

Ld. DR appearing from the side of the Revenue relied on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same.

We have heard Ld. Counsels from both the sides and perused the material available on record including the two paper books furnished by the assessee. We find that the assessee trust was required to file the application for registration u/s 12A of the IT Act in Form No.10AB u/s 12A(1)(ac)(iii) of the IT Act but due to typographical error the application was filed in Form No.10AB u/s 12A(1)(ac)(ii) of the IT Act. We also find that Ld. CIT, Exemption, Pune has rejected the application of the assessee on the basis of above technical error and at the same time on merit of the case no adverse inference was drawn by him against the assessee. We find that the assessee has relied on the decision of the Co-ordinate Bench of the Tribunal in the case of Vir Sewa Mandir & 2034/PUN/2024 vs. CIT (Exemption) in order dated 09.08.2024 wherein under identical facts and similar circumstances, the Tribunal has allowed the appeal of the assessee by observing as under :- “7. We have heard both the parties carefully. It is evident that the appellant/ assessee had committed a technical mistake in preparing the application under Section 12A(1)(ac)(ii) instead of 12A(1)(ac) of the Act. It was also brought to the notice of the Bench that the assessee had filed revised Form 10AB for seeking registration under the correct provisions i.e. Section 12A(1)(ac)(iii) of the Act which could have been considered by the learned CIT(Exemption).

Considering the totality of the facts of the case and respectfully following the above decision of the Tribunal in the case of Vir Sewa Mandir (supra), we find force in the arguments of Ld. Counsel of the assessee and accordingly deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the issue afresh after treating the original application as filed by the assessee under correct/desired section i.e. section 12A(1)(ac)(iii) of the IT & 2034/PUN/2024 Act. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce specific documents/evidences desired by Ld. CIT, Exemption, Pune in support of application for registration u/s 12A of the IT Act without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal