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TMI Blog2024 (6) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... Condonation application has been filed by the assessee. After perusing the same, we find force in the reasons mentioned therein and are satisfied that the assessee was prevented for reasonable cause in filing the instant appeal within statutory time limit. We, therefore, condone the delay and admit the appeal for adjudication 3. The assessee is in appeal before this Tribunal raising the following grounds: "1) That the impugned Order of the Ld. Commissioner of Income Tax (Exemptions), Kolkata is arbitrary, illegal, contrary to the material on records and in excess of his jurisdiction while issuing the Order. 2) That the Rejection of Registration u/s 12AB: The Ld. Commissioner of Income Tax (Exemptions), Kolkata erred in law and fact h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (Exemption), the assessee is now in appeal before this Tribunal. Ld. Counsel for the assessee submitted that though the assessee was granted provisional registration, but it was required to file an application for permanent/final registration and without considering the application, ld. CIT (Exemption) erred in treating the application as non-maintainable. 6. On the other hand, ld. D/R vehemently argued supporting the order of ld. CIT (Exemption). 7. We have heard rival contentions and perused the records placed before us. The sole grievance of the assessee is that ld. CIT (Exemption) erred in law and on fact for not granting the benefit of permanent registration u/s 12AB of the Act. We observe that the assessee is a charitable Trust re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12A(l)(ac) of the Act is reproduced as under: "12A(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely [(ac) notwithstanding any contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution, - (iii) where the trust or institution has been provisionally registered under section 12AB, at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever is earlier; ...and such trust or ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducational Training Center vs. CIT(Exemptions) in ITA No. 967/KOL/2023 order dated 30.11.2023 wherein the issues have been dealt and decided in the following manner: "3. In response to the notice of hearing, no one has come present on behalf of the assessees. With the assistance of ld. CIT(DR), we have gone through the record carefully. For the facility of reference, we reproduce the relevant part of the impugned order passed in ITA No. 963/KOL/2023, which reads as under:- "The assessee has filed an application for registration under section 12A(l)(ac)(iii) of the Income Tax Act, 1961 in Form No. 10AB. This application was found to be primafacie non-maintainable and accordingly vide letter dated 14.06.2023, certain clarifications were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was meant for grant of registration and not for provisional. Therefore, ld. CIT has misconstrued the application itself and erroneously dismissed them by treating premature in nature. The impugned orders are set aside and the issues are relegated to the ld. CIT (Exemption) for fresh adjudication. 6. In the result, the appeals of the assessees are allowed for statistical purposes." 10. From perusal of the above finding and also considering the fact that facts and issues are verbatim similar. We therefore, hold that there is no bar in moving the application for final registration at the earliest possible. We accordingly, set aside the impugned order and restore the matter back to the file of ld. CIT (Exemption) to consider the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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