Vir Sewa Mandir Vs CIT (Exemption) (ITAT Delhi)
Summary: ITAT Delhi considered the appeal of Vir Sewa Mandir against the order dated 21.03.2024 of the CIT(Exemption), Delhi rejecting its application in Form 10AB for registration under Section 12A of the Income Tax Act, 1961. The assessee had filed Form 10AB on 30.09.2023 under Section 12A(1)(ac)(ii) and subsequently filed a revised Form 10AB on 18.03.2024 seeking registration under the correct provision, Section 12A(1)(ac)(iii).
According to the assessee, the reference to clause (ii) in the original application was merely a typographical error. It contended that it had existed as a charitable institution since 18.07.1954 and had been granted registration under Section 12A on 29.11.1999 with effect from 01.04.1999. The CIT(Exemption), however, rejected the application, inter alia, on the basis that no functionality was available on the ITBA module to transfer the application.
The assessee argued that the technical mistake should not result in denial of registration, particularly when it had submitted a written clarification and revised Form 10AB correcting the statutory clause. It relied upon Sri Jeyamkonda Choleeswara Soundaranayakai Amman Kumbhabiskheka Mala Kuzhu Vs. ITO (Exemption), where ITAT Chennai had held that a technical mistake in applying under Section 12A(1)(ac)(ii) instead of Section 12A(1)(ac)(iii) could be addressed by restoring the matter to the CIT(Exemption).
