9911796707
TMI Blog2025 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... .2022 which was valid up to AY 2026-27. Assessee again applied for registration u/s 12A(1)(ac)(iii) which was rejected by the CIT (Exemptions), Kolkata observing that the registration of the assessee was valid till AY 2026-27 and there was no need to apply again. Assessee filed appeal before this Tribunal and the Tribunal set aside the order of ld. CIT (Exemption) and held that there was no bar in moving the application for final registration and restored the matter to ld. CIT (Exemption) to consider the application of the assessee for final registration HELD THAT:- Where due to technical glitches, Form No. 10AC has been issued during FY 2021- 2022 with the heading "Order for provisional registration" or " Order for provisional approval" i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the impugned order of the Tribunal[2024 (1) TMI 1437 - ITAT KOLKATA] is hereby recalled. X X X X Extracts X X X X X X X X Extracts X X X X ..... supposed to apply for final registration u/s 12A(1)(ac)(iii) of the Act. 2. We have considered the rival submission and gone through the record. We find from the record that in this case, the assessee was already registered u/s 12A of the Act as a charitable institution vide order dated 03.07.2020 of ld. CIT (Exemption). An amendment was brought into the relevant provisions, whereby, the institution which stood already registered u/s 12A of the Act on or before 01.04.2021, had to apply for fresh registration under the provisions of Section 12A(1)(ac)(i) of the Act. The assessee accordingly applied for registration u/s 12A(1)(ac)(i) of the Act the said application of the assessee was allowed on 06.04.2022. However, both the assessee as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12A(1)(ac)(iii) of the Act read with Section 12AB(1)(b) of the Act, in such cases also, the ld. CIT (Exemption) has rejected the application for final registration alleging that the same was premature and this Tribunal in many cases has held that there was no bar to the applicant/assessee society to make an application for final registration even at the earliest possible event and it was not required to wait in the expiry of the provisional registration. 2.2. Since in this case also the ld. CIT (Exemption), in his order dated 06.04.2022, has mentioned that the registration granted to the assessee was provisional and further in the impugned order dated 09.01.2024 has rejected the application of the assessee for final/regular registration s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Order for provisional registration" or "Order for provisional approval" instead of "Order for registration" or " Order for approval", then all such Form No. 10AC shall be considered as an "Order for registration or approval" and, in such cases where Form No. 10AC has been issued, - (a) under section code 01 (applications seeking re-registration),- (i) in the heading and in rows 6, 7, 9 and 10 the words ," provisional registration" shall be read as "registration"; (ii) in row 8 the word "provisionally registered" shall be read as "registered"; (b) under section codes 03, 04, 05, 06 or 11 (applications seeking re-approval),- (i) in the heading and in rows 6, 7, 9 and 10 the words, "provisional approval" shall be read as "appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form 10AC stating the said order to be a provisional order. However, the said confusion stood clarified by the CBDT under circular No. 11 of l2022 (supra), vide which it has been clarified that the provisional registration will be construed as regular registration u/s 12A(1)(ac)(i) read with Section 12AB(1)(a) of the Act. Therefore, there was no requirement of setting aside this matter to the file of the ld. CIT (Exemption). Therefore, under these circumstances, an inadvertent error apparent on record has occurred in the order of the Tribunal because of not bringing the aforesaid developments before this Tribunal. Therefore, the impugned order of the Tribunal dated 09.01.2024 passed in ITA No. 1018/KOL/2023 is hereby recalled. ITA No. 101 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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