SHREE BOOTBHAVANI MAA SHAH FAMILY CHARITABLE TRUST, AHMEDABAD V. COMMISSIONER OF INCOME TAX, AHMEDABAD

ITA 45/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7339 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-05-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 09-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 45/Ahd/2024 ( नधा रण वष / Assess ment Ye ar : 2023-24) Sh ree B oo tb h av an i M aa Sh ah F a mily Ch ar ita bl e Tr us t C- 10 4, Ne el a m A pa rt men t, Op p. Hi ra ba ug , A mba wad i, Gu jar at - 38 00 06 बनाम/ V s . Co mmi s si on er of Inco me Tax Inc o me Ta x Of f ice, Vej al pu r, A h med ab ad, Gu jar at 3 80 00 5 थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A A FT S 4 1 5 5 D (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri P. D. Shah, A.R. यथ क ओर से/Respondent by : Shri Samir Sharma, CIT. DR D a t e o f H e a r i n g 06/05/2024 D a t e o f P r o n o u n c e m e n t 09/05/2024 O R D E R PER SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of the Co mmissioner of Inco me Tax ( Exemption), Ah medabad, (in short ‘the CIT(E)’) dated 11.08.2023 for the Assessment Year 2023-24, rejecting the application for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The appeal is delayed by 122 days. A condonation application has been filed by the assessee with a request to condone the delay on the ground ITA No.45/Ahd/2024 (Shree Bootbhavani Maa Shah Family Charitable Trust vs. CIT) A.Y.– 2023-24 - 2 – that no order/intimation for surrender of application for registration under Section 12AA of the Act was received and that it was uploaded only on the portal. As the assessee was unaware about the intimation uploaded on the portal, there was a delay in filing the appeal. Considering the explanation of the assessee, the delay in filing of appeal is condoned. 3. The assessee has taken following grounds of this appeal: “1. The appellant craves liberty to add, amend and alter any ground of appeal before the final hearing. 2. That the learned Principal Commissioner of Income Tax (Exemption) has erred in fact by treating, the application for Registration under section 12AA of the Act, as surrendered on account of clerical mistake of the appellant and therefore the learned Principal Commissioner of Income Tax (Exemption) be directed to grant registration u/s 12AA of the Act after complying the procedure by appellant.” 4. Shri P. D. Shah, the Ld. AR of the assessee informed in the course of hearing that the time limit for making fresh application by filing Form No.10A/10AB of the Income Tax Act has been extended by the CBDT vide Circular No. 7/2024 dated 25 th April, 2024. That a letter dated 6 th May, 2024 has also been filed informing that assessee will exercise the option for filing new application for the registration in view of the Circular No.7 of the CBDT and has requested that the impugned appeal may be set aside to the file of the Ld. PCIT (Exemption). 5. We have carefully considered the request of the assessee. The CIT(E) had rejected the application of the assessee for registration u/s. 12A(1)(ac)(iii) of the Act for the reason that the applicant had surrendered its Provisional Registration granted by the CPC in Form No. 10AC on 06.04.2022. The applicant has admitted in its ground that the provisional registration was surrendered on account of clerical mistake of the appellant ITA No.45/Ahd/2024 (Shree Bootbhavani Maa Shah Family Charitable Trust vs. CIT) A.Y.– 2023-24 - 3 – and a request was made to allow another opportunity for grant of registration u/s.12AA of the Act. As per Circular No.7/2024 dated 25 th April, 2024, another opportunity for grant of registration u/s. 12AA of the Act has been provided by extending time limit for filing the application till 30.06.2024. The assessee has also submitted that it will exercise the option of filing new application for registration within this extended time limit. In view of extension of time limit for filing fresh application for registration u/s. 12AA of the Act till 30.06.2024, which the assessee is going to avail as per Circular No.7 of CBDT, the present appeal has become infructuous and is liable to be dismissed. The request of the assessee to set aside the matter to the PCIT cannot be acceded, as the assessee is now eligible to file a fresh application before the CIT(E). Accordingly, the appeal is dismissed. 6. In the result, appeal preferred b y the assessee is dismis sed. This Order pronounced on 09/05/2024 Sd/- Sd/- (T.R. SENTHIL KUMAR) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 09/05/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad