Akashdeep Education Trust Vs ITO (ITAT Mumbai)
Material Facts
The assessee, an educational trust constituted on 28.10.1991 and registered with the Assistant Charity Commissioner, Thane on 07.03.1992, appealed against the order of the Commissioner of Income Tax (Exemptions), Mumbai rejecting its application for regular registration under Section 12AB filed in Form No. 10AB.
The rejection was based solely on the ground that the application filed on 03.09.2025 was barred by limitation. The order did not contain any adverse finding regarding the charitable objects of the trust, genuineness of its activities, application of income, maintenance of records or compliance with substantive conditions for registration.
The trust had earlier sought registration under Section 12AA. Though initially rejected, the Tribunal, in the assessee’s own case, directed grant of registration by order dated 12.12.2018. Thereafter, under the new registration regime, the trust received provisional registration under Section 12AB through Form No. 10AC dated 07.04.2023, valid up to 31.03.2025.
Before expiry of the provisional registration, the assessee filed Form No. 10AB on 26.03.2025 seeking regular registration. While filing the application, it inadvertently selected sub-clause (ii) of Section 12A(1)(ac) instead of sub-clause (iii). After receiving a show cause notice, the assessee filed a fresh Form No. 10AB on 03.09.2025 under the correct sub-clause, explaining that it merely rectified the procedural error and furnished all required documents.
