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TMI Blog2023 (2) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10A seeking registration u/s. 12AA of the Act. A letter / notice dated 23.10.2020 was issued at the email / address provided in the application requiring the applicant to furnish by Email Certain documents/ explanations by 04.11.2020 along with original / certified Trust deed / AOA for verification. However, one more opportunity was provided vide letter / notice dated 19.12.2020 as final opportunity. Since, it was limitation matter the application was disposed by ld. CIT(E) holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file a fresh application u/sec. 12A(1) clause (ac)(i)- "where the trust or institution is registered under section 12A [as it stood immediately before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] or under section 12AA fas it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020)], within three months 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 "Fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f trust granted u/sec. 12A was brought in by sub section (3) of section 12AA by Finance Act, 2010 w.e.f. 01/06/2010. Further these powers of commission to cancel registration of charitable trust is not retrospectively. ACIT vs Agra Development Authority (2018) 90 Taxman.com 282 (All) Further when form 10A filed on 13/07/2020 (online) the CITE on merits u/sec. 12AA(2) of Income Tax Act, 1961 is suppose to grant or refuse registration within 6 months from end of the month in which application received. CIT v/s Sahitya Sadawart Samiti (2017) 396 ITR 46 (Raj.) CIT v/s Society of Promn. Of Education (2016) 238 Taxman 330 (SC) 67 Taxman.com 264 Under these circumstances it is requested to direct the CIT(E) to withdraw the order as passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 an educational society meant for education and is presently running the schools named Queen Mary's Girls School at B.K. Kaul Nagar, & Queen Mary's School at Pushkar Road Ajmer. 2. That this society is already registered u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective till 01.04.2021 sand on account of change made in the Finance Act, 2020 the assessee has to apply afresh but on account of TOLA, the assessee was under the bona fide belief that on account of the extension the application need to be persuaded. The ld. AR of the assessee relied on the various extension granted by the apex court on account of Covid-19. In the meanwhile, on account of non-appearance of two notices promoted the ld. CIT(E) to reject the application of the registration in terms of the new provision of the Act, 12AB of the Act. The CIT(E) has without referring to TOLA and even though the registration was not expired on account of TOLA the application filed by the assessee was rejected without deciding the case on merit base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-appearance on the part of the assessee and non-submission of the details called for expelled for registration is on its merits and it is a fit case to remand back to the filed by the ld. CIT(E) to comply the direction of the CIT(E) in support of application filed and requisite the detailed as called by the ld. CIT(E) be complied by the assessee. 8. In the rejoinder of arguments of ld. DR, the ld. AR of the assessee appearing on behalf of the assessee relying the TOLA submitted that it was under the bonafide belief that the application is required to be filed after registration expired and the limitation has already been extended by TOLA and even on the subsequent application the trust has been given the approval without observing any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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