St. Thomas Syro Malabar Catholic Church Vs CIT (Exemption) (ITAT Kolkata)
Inadvertent Form 10AB Filing Can’t Kill Existing Registration: Kolkata ITAT Quashes 10AD Rejection
Already Registered Till AY 2023-24—Clerical Error in AY Selection Not Fatal: ITAT Restores 12A Registration up to AY 2025-26
Kolkata ITAT ‘D’ Bench in St. Thomas Syro Malabar Catholic Church vs CIT (Exemption), Kolkata (ITA No.1567/Kol/2025, AY 2023-24, order dated 23-12-2025) condoned a delay of 615 days, admitted additional legal grounds and quashed the rejection order passed in Form 10AD, holding that an inadvertent filing of Form 10AB for a year already covered by valid registration cannot prejudice the assessee-trust
Assessee-trust was already registered u/s 12AA and, pursuant to the post-2020 regime, was granted provisional registration u/s 12A in Form 10AC from AY 2021-22 to AY 2023-24. While intending to apply for regular registration for AY 2024-25 onwards, the assessee mistakenly selected AY 2023-24 in Form 10AB filed on 05-03-2023. On account of non-response to notices (handled entirely by the CA), CIT(E) rejected the application ex-parte in Form 10AD dated 11-09-2023.
Before ITAT, assessee explained that:
- it was not required at all to file Form 10AB for AY 2023-24, as registration was already valid for that year;
- the error was a purely inadvertent clerical mistake in selecting the AY in the drop-down menu; and
- denial of exemption for AY 2023-24 due to such mistake would cause grave and unintended prejudice.
ITAT first condoned the delay of 615 days, accepting the explanation that the order was never brought to the trust’s knowledge due to lapse on the part of the CA, relying on Collector, Land Acquisition vs Mst. Katiji (SC) and Vishwa Jagriti Mission (Del HC). Tribunal then admitted the additional legal ground, holding it to be a pure question of law as per NTPC (SC) and Jute Corporation (SC).
On merits, ITAT held that:
