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TMI Blog2025 (1) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... 1510 - ITAT DELHI] we find force in the arguments of assessee and accordingly deem it appropriate to set-aside the order passed by CIT, Exemption, Pune and remand the matter back to him with a direction to decide the issue afresh after treating the original application as filed by the assessee under correct/desired section i.e. section 12A(1)(ac)(iii) of the IT Act. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce specific documents/evidences desired by CIT, Exemption, Pune in support of application for registration u/s 12A without taking any adjournment. Thus, the grounds of appeal raised by the assessee in this appeal are partly allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is a trust registered under the Bombay Public Trust Act, 1950 at the Public Trust Registration Office, Pune on 08.09.2023 with an object to promote the teachings of Kimaya guide meditation process and other spiritual practices for attainment of inner peace and spiritual realization, conduct class, workshop, seminars, establishment of Ashrams, Maths, provide spiritual, religious and cultural services to the public through charitable purpose. With a view to verify the genuineness of activities of the assessee and compliance to requirement of any other law for the time being in force by the institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 03.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption, Pune is not justified. It was submitted by Ld. counsel of the assessee that due to typographical error the application was furnished in Form No.10AB u/s 12A(1)(ac)(ii) instead of u/s 12A(1)(ac)(iii) of the IT Act. It was submitted before the Bench that under identical facts the Co-ordinate Bench of this Tribunal in the case of Help For Children In Need Foundation vs. CIT, Exemption, Pune in ITA No.1774/PUN/2024 order dated 09.12.2024 has decided the issue in favour of the assessee and remanded the matter back to Ld. CIT, Exemption, Pune with a direction to treat the application of the assessee as filed under correct/desired section of the IT Act and consider the same for grant of registration u/s 12A of the IT Act in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the Tribunal has allowed the appeal of the assessee by observing as under :- "7. We have heard both the parties carefully. It is evident that the appellant/ assessee had committed a technical mistake in preparing the application under Section 12A(1)(ac)(ii) instead of 12A(1)(ac) of the Act. It was also brought to the notice of the Bench that the assessee had filed revised Form 10AB for seeking registration under the correct provisions i.e. Section 12A(1)(ac)(iii) of the Act which could have been considered by the learned CIT(Exemption). 8. In the light of the latest decisions in Sri Jeyamkonda Chaleeswara Soundaranayakai Amman Kumbhabiskheka Mala Kuthu and Raj Krishan Jain Charitable Trust's cases (supra), the typogr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is against the order passed by Ld. CIT, Exemption, Pune denying grant of approval u/s 80G(5) of the Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(iii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication on the basis of application already filed by the assessee after treating the same as filed under correct/desired section of the IT Act. 11. In the result, the appeal filed by the assessee in ITA No.2034/PUN/2024 is allowed for statistical purposes. 12. To sum up, both the above captioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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