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TMI Blog2025 (3) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... as "the Act") and cancelling the provisional registration granted under Section 12A(1)(ac)(vi) of the Act. Facts of the Case: 2. The assessee is a public charitable trust, duly constituted on 20.11.2018, and registered under the Gujarat Public Trust Act, 1950. It was previously registered under Section 12AA of the Act and was granted provisional registration under Section 12A(1)(ac)(vi) of the Act on 27.10.2021 in Form 10AC. The trust applied for final registration under Section 12A(1)(ac)(iii) of the Act by filing Form 10AB on 29.06.2024. The CIT(E) issued notices on 22.08.2024 and 14.10.2024 seeking details and documents regarding the establishment and activities of the trust. However, the assessee failed to respond to these notices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may kindly be deleted. 4. During the course of the appellate proceedings before us, the Authorized Representative (AR) submitted that the assessee had filed Form 10AB along with necessary documents, including the registration certificate, PAN card, trust deed, past 12A certificate, and audit reports for the last three years. The AR contended that the CIT(E) erred in rejecting the application without discussing the documents already submitted. 5. The AR also contended that the assessee erroneously filed Form 10AB instead of Form 10A and that the CIT(E) should have considered this as a procedural mistake and granted an opportunity for rectification. 6. On the other hand, the Departmental Representative (DR) did not object to the matter b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh consideration. 8.1. We note that as per the provisions of Section 12A(1)(ac) of the Act, the correct form for final registration after obtaining provisional registration under Section 12A(1)(ac)(vi) of the Act is Form 10AB, and not Form 10A. The assessee had already been granted provisional registration, and therefore, Form 10AB was the appropriate form to be filed for final registration. The contention of the AR that Form 10A should have been filed is misplaced and does not hold merit. 8.2. We also note that the CIT(E) has committed a procedural lapse by not addressing the evidence that was already on record before rejecting the application. The mere non-response to notices cannot be the sole basis for rejection if relevant document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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