Buddhadev Educational Charitable Trust Vs ITO (Exemption) (ITAT Mumbai)
Incorrect Clause Selection Is Only Technical: Mumbai ITAT Remands 12A Registration Rejection for Fresh Consideration
Tribunal examined Assessee’s challenge to the rejection of its 12A registration application by CIT(E), Pune dated 21.08.2025. Assessee, a trust registered u/s 12AA since 19.12.2010, had inadvertently selected clause (vi) instead of clause (i) while filing Form 10A during the migration to the 12AB regime in May 2021. Owing to this mistake, only a provisional registration was granted for AYs 2022-23 to 2024-25. When Assessee subsequently filed Form 10AB on 15.03.2025 seeking final registration & expressly clarified the clerical error, CIT(E) rejected the application on the technical ground that Assessee had not furnished its original 12AA registration certificate.
Before Tribunal, Assessee demonstrated that all documents—including the original 12AA order with Registration No. P-697 dated 19.11.2010—were duly uploaded as attachments in the e-proceedings response dated 15.05.2025. Tribunal noted that this factual position was not controverted by CIT(DR).
Tribunal held that rejection solely on an incorrect clause selection, despite clear evidence of prior 12AA registration & compliance, was a hyper-technical approach. Since genuineness of activities had not been doubted at any stage & required documents were already on record, interest of justice demanded a fresh examination. Tribunal therefore set aside the impugned order & remitted the matter to CIT(E) for de novo consideration by applying the correct clause i.e., 12A(1)(ac)(i), after providing reasonable opportunity.
