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TMI Blog2025 (3) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee is that instead of mentioning the provision 12A(1)(ac)(iii), the assessee had mentioned the provision as 12A(1)(ac)(iv) and the assessee also explained the reason for committing such mistake while filing the application through online. CIT(E) had not offered any personal hearing to the assessee before rejecting the application in form 10AB of the Act. We are satisfied that the earlier orders relied on by the assessee equally applies to the facts and circumstances of the case on hand. We are therefore following the orders of [2024 (6) TMI 1050 - ITAT KOLKATA] and [2024 (6) TMI 527 - ITAT SURAT] and set aside the order of the Ld.CIT(E) with a direction to the Ld.CIT(E) to consider the application filed by the assessee in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ac)(iii) of the Act and informed that the present application is filed under the wrong provision. The assessee filed their reply on 06.05.2024 in which they admitted the mistake committed by them and requested the Ld.CIT(E) to treat the said application was filed under the correct provision 12A(1)(ac)(iii) of the Act. The Ld.CIT(E) had mechanically rejected the application on the ground that the application in form 10AB was filed under the wrong provision. As against the said order, the assessee is in appeal before this Tribunal. 3. At the time of hearing, the Ld.AR submitted that the application was filed in form 10AB electronically and while selecting the appropriate head in dropdown list provided in the portal, some error has been commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication filed in form 10AB. It is also to be noted that the assessee had properly audited their books of accounts and all the financial statements were also furnished before the Ld.CIT(E) on which there is no dispute raised by any of the authorities. But the Ld.CIT(E) had rejected the said application in form 10AB on technical grounds i.e. quoting the wrong provision in form 10AB application and on that score the Ld.CIT(E) had rejected the said application even though the assessee had submitted that the correct provision may be taken up while deciding the application in form 10AB. The Ld.CIT(E) without pointing out any other defects and violations, had rejected the said application on technical ground that too without passing a speaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, all the grounds of appeal raised by the assessee are allowed for statistical purposes." 8. We have also perused the order of the Surat Tribunal reported in 2024 (6) TMI 527 in the case of Shree Swaminarayan Gadi Trust Vadtal (SVG) vs. CIT(E) in which the Surat Bench of the Tribunal had held as follows: "5. We have considered the submissions of both the parties and perused the record carefully. There is no dispute that the assessee applied for registration under Section 12A/12AB of the Act under Form 10AB on 28.09.2023. The Id. CIT(E) while considering the application of assessee noted that the application filed by assessee is not maintainable and accordingly, a show cause notice dated 02/11/2023 was issued for seeking clarification. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merit and pass the order in accordance with law. Needless to direct that before passing the order, the id CIT(E) shall grant opportunity of hearing to the assessee. The assessee is also directed to furnish complete details to prove its object and activity and make all compliances as desired by the Id. CIT(E). In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only." 9. We find that similar issues were raised in the above appeals in which the Tribunals had set aside the order of the Ld.CIT(E) since the same was passed on technical grounds and also the orders are non-speaking orders. The Surat Tribunal also held that the mistake is not a fatal and could be considered in appropriate sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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