9911796707
TMI Blog2024 (11) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... incorrect section code selected in Form No. 10AB. The appellant inadvertently selected the section code pertaining to renewal of regular registration (clause (ii) of section 12A(1)(ac)) instead of the code for provisional registration (clause (iii) of section 12A(1)(ac)). This mistake was clerical and inadvertent, and should not have been a basis for rejection. Therefore the appellant be granted an opportunity. to rectify the clerical error in Form No. 10AB and that the application be processed under the correct clause (iii) of section 12A(1)(ac). 2. The Commissioner of Income Tax Exemption stated in their order that they had sent a notice to the appellant's email ID. However, the appellant did not receive any notice in their email. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ac)(ii) of the Act on 31.03.2024 seeking registration u/s.12AA of the Act. In order to verify the genuineness of activities of the assessee and compliance to the requirements of any other law for the time being in force by the Trust/Institution, the ld. CIT(E) issued notice through ITBA portal 03.06.2024 calling upon it to file/upload certain information. In compliance, the assessee furnished the requisite information. On verification of the details submitted by assessee, the ld. CIT(E) issued another notice dated 12.07.2024 communicating certain discrepancies in the details so filed, fixing the compliance date on or before 19.07.2024. The assessee did not comply with the said notice. In the said circumstances, the ld. CIT(E) chose to rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication filed by assessee is not maintainable and accordingly, a show cause notice dated 02/11/2023 was issued for seeking clarification. The assessee responded to the show cause notice of ld CIT(E) vide their reply dated 15.12.2023. The contents of show cause notice and the reply thereof is not recorded by ld CIT(E) in his order. We find that the assessee vide their reply dated 15/12/2023 prayed to consider the application in appropriate sub-clause of section 12A(1). The ld CIT(E) held that he has no power to change/ amend or rectify Form-10AB. We find that it was an inadvertent mistake and the assessee has already explained the facts and prayed for correction before the ld. CIT(E). In our view the mistake in filing entry was not fetal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ought to have given an opportunity to the assessee to rectify the defect. Further we are of the view that wrong selection of section code/clause would not disentitle the assessee to its rightful claim. Selection of wrong clause by the assessee cannot be treated as fatal to the proceedings initiated after the filing of the application. We therefore in the interest of natural justice being fair to both the parties deem it appropriate to grant one more opportunity to the assessee society, setting aside the impugned order to the file of ld. CIT(E). The ld.CIT(E) shall give an opportunity to the assessee to file the correct application and then decide the case on merits denovo after granting reasonable and proper opportunity to the assessee. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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