TMI Blog2023 (2) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no adverse observation by the ld. CIT(E). In light of these facts and circumstances of the case, we see no reason to sustain the order under appeal and in the absence of any controverting finding on record we vacate the order passed by the ld. CIT(E) - Appeal of the assessee is allowed. - ITA No.11/JPR/2023 - - - Dated:- 14-2-2023 - Dr. S. Seethalakshmi, JM And Shri Rathod Kamlesh Jayantbhai, AM For the Assessee : Sh.Sunil Porwal (C.A.) For the Revenue : Sh. Ajey Malik (CIT) ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by the assessee aggrieved from the order of the Learned Commissioner of Income Tax (Exemption), Jaipur [ herein after referred as ld. CIT(E) ] for the assessment year 2021-22 dated 04.03.2021 as per provision of under Section 12AA of the Income Tax Act [ here in after the Act]. 2. The assessee marched this appeal on following grounds; 1. That order u/sec. 12AA(1)(b)(ii) of Income Tax Act, 1961 is bad in law and deserve to be quashed. 2. Any other matter with prior permission of the chair. 3. The facts as culled out from the records is that the assessee trust has made an application in Form no. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths from the first day of April, 2021 Both the clauses section 12AB and sub clause (ac)(i) to section 12A were later omitted by the taxation and other law (Relaxation and amendment of certain provision) Act, 2020 w.r.e.f. 01/06/2020 (TOLA). (4) Under the said clause the trust / societies already registered u/sec. 12AA had to apply for Fresh Registration in form 10A (Rule 17A) . (5) Thus under this confusion the whether 10A is to be filed or not by existing trust/society who are already registered u/sec. 12AA. The assessee society on safer side e-filed form 10A on 13/07/2020. Later due to TOLA (Taxation and other law) (Relaxation and Amendment of Certain Provision Act 2020) w.r.e.f. 01/06/2020, the applicability of such application to existing societies for fresh registration was extended and thus from 10A as filed under confusion was never persued, nor proper details filed and in absence of same the order u/sec. 12AA(1)(b)(ii) dated 04/03/2021 and application seeking registration u/sec. 12AA was rejected and filed. (6) Whereas the facts are that the existing registration u/sec. 12AA/ 80G were still in force and never withdrawn/ cancelled. The provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Page no. 25 to 26) (8) Copy of form 10AC under Rule 17A dated 24/09/2021 u/sec. 12A(ac)(i) of Income Tax Act, 1961 from AY 2022-23 to AY 2026-27. (Page no. 27 to 29) 6. In addition to the above written submission the ld. AR of the assessee submitted that the period in which the notices were issued were in the Honorable apex court has extended all the limitation whether specifically extended or not. Thus, the assessee has reasonable cause for not responding to the notices. The ld. AR of the assessee further submitted that in past the trust is already registered u/s.12A of the act and subsequently for A. Y. 2022-23 to 2026-27 the ld. CIT(E) has already granted the registration(APB-27to29). 6.1 In furtherance to the submission, the ld. AR of the assessee relied upon a detailed affidavit duly signed by the secretary of the society. The contentions of the assessee as reflected in the affidavit is reiterated herein below :- Sube Singh haudhary S/o Late Begraj Chodhri Secretary cum athorized person of Sophical Shikshan Sansthan, Ajmer do solemnly affirm as under- 1. That Sophical Shikshan Sansthan, Ajmer is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application filed by the assessee was rejected without deciding the case on merit based on the information already available on record. The ld. AR of the assessee further drawn to our attention to the fact that the assessee upon subsequent application granted the registration under the amended provisions of Section 12AA of the Act. Therefore, the grievance of the assessee is for the intervening period for which without any adverse observation merely on account of non compliance of application of the notice issued in the Covid 19 period the application was not considered for this intervening period. Thus, based on these facts, the ld. AR of the assessee has prayed before us that Tribunal may grant the restoration of the registration based on the ground that the registration should have been continued in the light of the facts stated here in above and in absence of any adverse observation even after the rejection order passed by the ld. CIT(E). The subsequent grant of registration itself proves that for intervening period also the relief is required to be granted. The ld. AR of the assessee has relied upon the decision of Hon ble Jurisdictional High Court given in case of CIT vs. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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