Smai Sathal Dadi Gauri Vs CIT(Exemption) (ITAT Delhi)
Summary: The appeal was filed by Smai Sathal Dadi Gauri Mandir Seva Samiti against the order dated 29.11.2024 passed by the CIT(E), Chandigarh under section 12A(1)(ac)(iii) of the Income-tax Act, 1961, rejecting the assessee’s application on the ground that provisional registration granted earlier was bad in law. The assessee had applied for provisional registration under section 12A(1)(ac)(iv) through Form 10A dated 16.01.2024, which was granted under section 12AB through Form 10AC on 23.01.2024. It subsequently filed Form 10AB on 26.06.2024 seeking regular registration under section 12A(1)(ac)(iii).
The assessee submitted that it was a society registered under the Haryana Registration and Regulation of Societies Act, 2012, established for management and administration of Dadi Gauri Mandir and other dharmic sathals, including maintenance of the temple, organisation of the annual Dadi Gauri Mela, receipt and application of donations, gifts, grants and sponsorships, and allied religious and charitable activities. It stated that the date of commencement of activities was treated as 14.09.2023, being the date of opening of the donation box/first deposit of temple donations into the bank account.
The assessee contended that the CIT(E) had rejected Form 10AB principally because activities had commenced before grant of provisional registration and therefore the provisional registration was allegedly bad in law. It argued that the CIT(E), while considering regular registration, was required to examine the application on its statutory parameters and could not indirectly review or nullify the earlier provisional registration. The assessee further submitted that there was no adverse finding regarding the religious nature of its objects, genuineness of its activities, bank statements, donations, books or temple management records.
