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TMI Blog2025 (5) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... 13/VIZ/2024 ITBA/EXM/F/EXM45/2023-24/1058941990(1) 20.12.2023 ITA No. 214/VIZ/2024 ITBA/EXM/F/EXM45/2023-24/1059684968(1) 12.01.2024 2. Since the issue raised by the assessee for both the appeals are identical in nature, these appeals are clubbed and a consolidated order being passed. We now take up the appeal in ITA No. 213/VIZ/2024 as a lead appeal. ITA No. 213/VIZ/2024 3. This appeal is filed by the assessee against the rejection order of the assessee by the Ld.CIT(E) vide DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1058941990(1) dated 20.12.2023. 4. At the outset, it is noticed from the appeal record that there is a delay of 86 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (1) of section 12A of I.T. Act. The president of the society is unaware of the notices issued in respect the said application filed as no such notices were served to the mobile / mail address furnished in Form 10AB. The said application rejected vide impugned order dated 20-12-2023. On being confronted the same, the consultant has stated that, since, in response to earlier application, registration is granted this rejection application is no bearing and advise to keep quiet. This being the case, recently, when participating in charitable activities carried out by the appellant, the President of the Society has been advised to get second opinion, with regard to impact of rejection. In view of the above, the President of the Society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, assessee has been granted Registration under section 12A of sub-section (1) of clause (ac) of sub-clause (i) of Income Tax Act, 1961 (in short 'Act') for the period from A.Y. 2022-23 to A.Y. 2026-27 on an application made in Form No.10A dated 02.11.2021. Subsequently the assessee according to new provisions of section 12AB of the Act filed Form No. 10AB on 30.06.2023. Ld.CIT(E) provided three opportunities to the assessee to submit the relevant documents for consideration of the application. The assessee has not complied with the notices issued by the Ld.CIT(E). Thereafter Ld.CIT(E) rejected the application and issued Form No.10AD dated 20.12.2023. 7. Aggrieved by the rejection order assessee filed an appeal before us by raising follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (1) of section 12A of I.T. Act from AY 2022-23 to AY 2026-2027 is available with PAN No AABTM7021J duly reflected in Form 10AB filed, the Learned Commissioner of Income Tax (Exemption), Hyderabad should have properly guided the appellant with regard to application to be filed under sub clause (iii) of clause (ac) of sub-section (1) of section 12A of I.T. Act and should have held that, the present application is infructuous in the light of registration granted of earlier from AY 2022-23 to AY 2026-2027. 5. For these grounds and any other ground or grounds that may be urged during the course of hearing of appeal, the appellant humbly prays the Hon'ble Tribunal to grant relief as claimed or any other relief that, the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted fact that the assessee has filed an application on 30.06.2023 when it was holding a Registration from A.Y. 2022-23 to A.Y. 2026-27. Assessee ought to have applied for renewal of the Registration before six months before the end of the fifth year. However, it was the submission of the Ld.AR that the assessee without understanding the provisions of the Act has assessee applied for Registration under section 12AB of the Act on 30.06.2023. It is also noticed that assessee has not responded to the notices dated 27.10.2023, 04.12.2023 and 12.12.2023 calling for various information from the assessee. In these circumstances, the Ld.CIT(E) has rightly rejected the application for Renewal / Registration of the assessee. We are of the conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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