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TMI Blog2023 (12) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable and hence rejected. We are of the view that assessee has not filed application in form 10A and filed form no. 10AB of the Act which is merely a technical breach which can be cured by allowing the assessee to file application in form 10A of the Act alongwith other details. Hence, we set aside the appeal and the matter is remitted back to the file of the ld. CIT (E) who will allow assessee to file application in form No. 10A along with other required details and the ld. CIT (E) will examine entire aspect relating to registration u/s. 12AB of the Act as well as u/s. 80G of the Act and then will decide the appeal accordingly - Appeal of the assessee allowed for statistical purpose. - SHRI MAHAVIR SINGH, VICE PRESIDENT AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section 80G(5) of the Act. Ld Counsel stated that it was required to make application in Form 10A under both the provisions. The assessee trust had incorrectly filed separate Form 10AB on 22.09.2022 for obtaining registration under 12A(1)(ac)(i) and clause (i) of first proviso to section 80G(5) of the Act. She stated that Form 10A and Form 10AB, in substance require similar information, particularly Form 10AB requires certain additional details and the assessee filed required relevant details. She stated that subsequently the CBDT vide Circular No.22 of 2022 dated 01.11.2022, considering the representations received wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecome inoperative due to the first proviso to sub-section (7) of section 11. But the applicant failed to demonstrate that its registration has become inoperative due to the first proviso to sub-section (7) of section 11. The applicant did not furnish any order of registration in Form 10AC/ Form 10AD issued by either Central Processing Centre (CPC) or Jurisdictional Commissioner of Income Tax. Further, the applicant, did not provide any details regarding its registration u/s. 10(23C) or 10(46) etc, which had become inoperative inspite of specifically requesting to furnish the same vide item no. 6 of this office letter dated 29.12.2022. 6. In the light of the fact that the applicant had not furnished Form 10AC/ 10AD or any details related to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent CBDT vide Circular No.22 of 2022 dated 01.11.2022 considering the representations received from the public with a view to avoid genuine hardship had condoned the delay in filing form 10A upto 25.11.2022. She also stated that form 10A opened only in respect of cases falling under 12A (1) (ac) (vi) of the Act and assessee s case fell under section 12A(1)(ac) (i) of the Act and hence could not file application in form 10A of the Act. She also stated that mere filing of wrong form does not disentitle the assessee for registration u/s. 12AB of the Act. The proviso to Section 80G(5) of the Act especially when the CBDT had extended the due date and filing form 10A vide Circular No.6 of 2023 dated 24.05.2023. She also explained that assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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