Pimpri Chinchwad Mahanagar Palika Divyang Bhavan Foundation Vs CIT (ITAT Pune)
Delay in Filing Form 10AB Can Be Condoned — Rejection of Section 12A Registration & 80G Approval Set Aside and Remanded (Post 01.10.2024 Proviso)
The Pune Bench of the ITAT allowed the appeals of the assessee-foundation for statistical purposes and set aside the orders of the CIT (Exemption), Pune rejecting registration under Section 12A(1)(ac)(iii) and consequential approval under Section 80G(5).
The CIT (Exemption) had rejected the applications on the ground that Form 10AB was filed belatedly (on 10.12.2024 instead of the due date 06.08.2024) and also cancelled the provisional registration, noting that the assessee failed to respond to notices.
The Tribunal took note of the proviso inserted w.e.f. 01.10.2024 to Section 12A(1)(ac), which empowers the Commissioner to condone delay in filing the registration application if reasonable cause is shown, and treats such application as filed within time. Holding that this statutory change was not examined by the CIT (Exemption), the ITAT found merit in granting the assessee an opportunity.
Accordingly, the ITAT remanded the matter to the CIT (Exemption) for fresh adjudication of the registration application after considering the explanation for delay and after providing reasonable opportunity of hearing. Since approval under Section 80G is consequential to registration under Section 12A, that issue was also remanded for de novo consideration.
FULL TEXT OF THE ORDER OF ITAT PUNE
