9911796707
TMI Blog2024 (6) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... f Certain Provisions) Act, 2020 ( TOLA ) with effect from 01.04.2021. The assessee has also filed as per amended laws in Form 10A within the due date as permitted by CBDT. We find that there is no justification for the ld. PCIT/CIT in not granting registration from the assessment year 2021-22. The ld. PCIT/ CIT has only granted registration from assessment year 2022-23 to assessment year 2026-27 by his order dated 06.04.2022. In our opinion, the ld. PCIT/CIT ought to have been granted registration from the assessment year 2021-22 onwards. The assessee was not able to file details of registration along with return of income filed by the assessee for the reason that no fresh registration was available with the assessee as per amended law. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for delay in filing the appeal. By referring to the above affidavit, the ld. Counsel for the assessee has submitted that since the assessee was pursuing alternative remedy of rectification, thereby, the delay was occurred. By filing copy of the rectification petition dated 27.09.2022, 09.12.2022 as well as copy of the rectification order passed under section 154 of the Act dated 19.12.2022, the ld. Counsel has submitted that there was reasonable cause for the delay and the delay in filing the appeal is neither wilful nor wanton and prayed for condonation of delay and to admit the appeal for adjudication. Against the above submissions, the ld. DR has not raised any serious objection. Considering the facts and circumstances, we hereby condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as From AY 2022-23 to AY 2026- 2027 . 4. The ld. PCIT/CIT, vide order dated 06.04.2022, granted registration from the assessment year 2022-23 to 2026-27 for the reason that the CPC processed the return filed by the assessee dated 14.03.2022, wherein, the CPC has noted as under: In Schedule Part A General Details of registration or approval under Income Tax Act details of Section 12AB or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) is not provided in the column Section under which the registration is applied . The Act has been amended from 01/06/2020, and all the entries have to get new registration/approval u/s 12AB or 10(23C)(iv)/10(23C)(v)/10(23C)(vi)/10(23C)(via) to be eligible for exemption. Since in your case, new registration/a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically state the AY from which the registration is to be granted, in contrast to the 12AB(1)(c). This clearly means that when application is made under section 12A(1)(ac)(i), the CIT(E) is to grant registration in continuation to the earlier registration and thus in the present case ought to have granted from AY 2021-22. 6. On the other hand, the ld. DR relied on the order passed by the ld. PCIT/CIT. 7. We have heard both the sides, perused the materials available on record and gone through the order passed by the ld. CIT(E) as well as intimation order under section 143(1) of the Act by the CPC. 8. It is a fact that the assessee trust was already registered under section 12AA of the Act vide order dated 31.03.2018. The assessee has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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