9911796707
TMI Blog2025 (2) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... clause(iii) in place of clause(iv). Evidently, it is a typographical, inadvertent but a bonafide mistake only which is subject to correction.
As gone through the cited decision of Torna Rajgad Parisar Samajonnati Nyas [2025 (1) TMI 1473 - ITAT PUNE] where also such a technical mistake was involved in the case of a trust. The hon'ble Bench set aside and restored the matter back to the CIT (Exemption).
The authorities below failed to appreciate that if the failure to consider the claim of option to discharge tax under Section 115BAA on the ground of failure on the fact of the petitioner to file Form 10-IC within the period stipulated under Section 115BAA would cause genuine hardship to the assessee.
CIT(E) was not justified in dismissing assessee's application for registration merely on a technical ground.
Impugned order is set aside with a direction to him to treat the application already filed by the assessee decide the same as per fact and law after providing reasonable opportunity of hearing to the assessee - Appeal of the assessee is allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... 10AB which was lodged on 25-May-2024, the section for registration which was selected was 14A-Sub-clause (B) of clause (iv) of first proviso to sub-section (5) of section 80G, instead of clause (iii) of the said section since period of the provisional registration had already expired. There was an extension provided by CBDT for filing the applications of Trust upto 30 June 2024. The said form was filed on 25 May 2024. The assessee authorised representative appeared before the Officer with a prayer to consider the inadvertent error and process the same as under clause (iii) of the said section. The officer however did not consider the same and passed the order for rejection of 80G application as the application was filed under section 80G(5) (iv) (B) and no such change was possible in the system. It was pleaded that the mistake was inadvertent and occurred due to technical glitch. In this regard, she also placed reliance on the decision of coordinate bench of Pune ITAT on the case of Torna Rajgad Parisar Samajonnati Nyas (2025) 170 Taxmann.com 720 (Pune). Per Contra, the ld.DR has vehemently relied on the order of the Revenue authorities. 4. We have carefully perused the facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring from the side of the assessee submitted before the Bench that the rejection order passed by Ld. CIT, Exemption, Pune is unjustified. It was submitted that due to a typographical/inadvertent error the application was filed u/s 12A(1)(ac)(vi)(B) whereas the assessee was required to file application u/s 12A(1)(ac)(iii) of the IT Act since it was an old trust already registered u/s 12 of the IT Act and was required to get registration under the new provisions of the IT Act. It was further submitted that application was filed by its own without the help of any tax professional and due to this the above mistake occurred. Ld. Counsel further submitted that the assessee trust is genuine and was already registered u/s 12A w.e.f. 09.07.2002. Accordingly, it was submitted before the Bench that Ld. CIT, Exemption, Pune ought to have allowed further opportunity to the assessee trust to furnish reply in this regard. But, Ld. CIT, Exemption, Pune erred in not providing reasonable opportunity to the assessee to submit the clarification in this regard. In support of the above contention, Ld. AR relied on the decision passed by Co-ordinate Bench of this Tribunal in the case of Shree Swaminaraya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r statistical purpose." 6. Respectfully following the above decision passed by the Co- ordinate Bench of this Tribunal (supra), we find force in the arguments of Ld. Counsel of the assessee that Ld. CIT, Exemption, Pune erred in dismissing the application for registration merely on a technical ground and accordingly we deem it proper to set-aside the order passed by Ld. CIT, Exemption, Pune and direct him to treat the application already filed by the assessee as under clause (iii) of section 12A(1)(ac) of the IT Act instead of under clause (vi) of section 12A(1)(ac) of the IT Act and decide the same as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce supporting documents/evidences in support of application for registration, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal filed by the assessee are partly allowed. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes". 4.2 In this regard, it may be relevant to refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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