9911796707
TMI Blog2024 (6) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... 24- 25. 2. The brief facts of the case is that the appellant is a charitable trust. The assessee filed application for registration the trust in form no.10AB under Section 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) issued a questionnaire dated 08.11.2023 with a request to furnish the certain details/ documents / clarifications. The assessee responded the notice but the CIT(E) vide his order in Form no 10 AB on 15-03-2024 rejected the appellant's application, treating as nonmaintainable by stating the reason that the assessee ought to have application under section 12A(1)ac(iii) of the Act instead of 12 A(1)ac (ii) of the Act. 3. Aggrieved by this order, the appellant has filed the appeal by raising the following grounds :- "1. That t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; since the appellant society had satisfied all the conditions for the grant of registration u/s 12A of the Act. Infact, he has failed to appreciate that the application filed on Form 10AB had duly been processed and examined by him on earlier dated when he found no lacuna or any other infringement warranting refusal for grant of registration u/s 12A of the Income Tax Act. 5. That further the learned CIT (Exemption) has acted highly arbitrarily when similar typing errors made in the cases of Pracheen Shri Aggarwal Digamber Jain Panchayat Delhi and Jain Society for the Protection of Orphans for India had been condoned; whereas in the instant case similar error had not been condoned. 4. We have heard both the parties and perused the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the subsequent application of assessee u/s. 12A(1)(ac)(iii) of the Act or he can call a fresh application from the assessee. In term of the above, matter restored back to the file of the CIT(Exemption)." 6. The Ld. DR supported the order of the Ld.CIT(E) and submitted that appellant has not moved the application as per Act. He moved the application under Section 12A (1) ac (ii) which was not maintainable. He, therefore, submitted that the order of the CIT(E) be upheld. 7. From the perusal of the record it is evident that the appellant has made an application form 10AB for registration of trust under Section 12A(1)(ac)(ii) of the Act. The appellant has filed the duly rectified application on the prescribed form 10AB. The Ld. CIT(E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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