9911796707
TMI Blog2024 (7) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration number in the return of income when the date for making application for obtaining new registration number was extended by the CBDT which was much after the date of the intimation. HELD THAT:- We find that the assessee s application for new registration in Form 10A, which was granted in Form 10C on 05.04.2022 granted from A.Y 2022-23 to A.Y 2026-27, however, the ld. CIT(A) failed to appreciate that old registration u/s 12A was valid till fresh registration was granted to the assessee. However, this fact was never examined by the Assessing Officer while passing the main order by simply rejecting the appeal of the assessee. We, therefore, direct the ld. CIT(A) to re-examine the issue after affording reasonable opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st was registered u/s 12A, the old registration number were duly mentioned in the return of income and the action of CPC in denying exemption u/s 11 to the assessee trust in the intimation u/s 143(1) for not mentioning the new registration number in the return of income when the date for making application for obtaining new registration number was extended by the CBDT which was much after the date of the intimation. 3. For that the Ld. CIT(A) should have allowed the rectification petition since such adjustments of denying exemption u/s 11 to the assessee trust in the intimation /s 143(1) for not mentioning the new registration number in the return of income when the old registration number was duly mentioned in the return of income was outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the CPC u/s 154 of the Act, the assessee carried the matter in appeal before the ld. CIT(A), however, the ld. CIT(A) did not look into the matter and simply dismissed the appeal of the assessee. 6. Dissatisfied with the above order, the assessee filed the appeal before this Tribunal raising multiple grounds of appeal. However, the only contention of the assessee is that the assessee applied for new registration on Form 10A on 29.03.2022, which was granted in Form 10C on 05.04.2022. Since, the registration was granted to the assessee on 29.03.2022 from A.Y 2022-23 to A.Y 2026-27, therefore, the old registration u/s 12A, which was granted in the year 1997 continues to remain valid upto A.Y 2021-22. Therefore, there is no question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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