BISWA SANATAN DHARMA SEVA TRUST,BHUBANESWAR V. CIT(EXEMPTION), HYDERABAD

ITA 275/CTK/2025

AI Insights

The case involves two appeals filed by Biswa Sanatan Dharma Seva Trust against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, which rejected the Trust's applications for permanent registration under section 12A and recognition under section 80G of the Income Tax Act for the assessment year 2025-2026. The primary contention was that the applications were not filed within the stipulated time. However, the Trust argued that it had filed for permanent registration before the expiry of its provisional registration. The Tribunal found that the applications were indeed filed within the permissible time frame and restored the matter to the CIT(Exemption) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708617 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Section 12A of the Income Tax Act, Section 80G of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: S.K.SARANGI

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.275 & 276/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Biswa Sanatan Dharma Seva Trust Plot No.1217/1362, Ghatikia, Khandagiri, Bhubaneswar-751030 Vs CIT(Exemption) Hyderabad PAN No. :AAFTB 0407 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.K.Sarangi, AR राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R Per Bench : These are two appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.03.2025 & 17.03.2025, for the assessment year 2025-2026, whereby the registration u/s.12A of the Act and recognition u/s.80G of the Act has been rejected on the ground that the assessee has not filed the application for registration within the time. 2. It was submitted by the ld AR that the assessee had provisional registration u/s.12A of the Act which was to expire on 31.03.2025. It was the submission that the assessee has filed for permanent registration on 25.09.2024 before the due date of expiry of the provisional registration. It was the submission that the ld. CIT(E) may be directed to adjudicate the ITA Nos.275&276/CTK/2025 2 registration of the assessee u/s.12A of the Act and recognition u/s.80G of the Act on merits. 3. In reply, ld CIT-DR vehemently supported the order of the ld. CIT(E). 4. We have considered the rival submissions. As it is noticed that the assessee has filed for permanent registration before the expiry of six months from the date of the expiry of the provisional registration, we are of the view that the application filed by the assessee for registration u/s.12A of the Act and recognition u/s.80G of the Act is within the time. Consequently, the issues in both the appeals are restored to the file of the ld. CIT(E) for adjudication on merits in regard to the grant of registration u/s.12A of the Act and recognition u/s.80G of the Act. The ld. CIT(E) shall also consider the assessee’s condonation application filed on 05.12.2024 while adjudicating the issues on merits. 5. In the result, both appeals of assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- ITA Nos.275&276/CTK/2025 3 आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "