ITAT Rules Non-Submission of Provisional Registration Copy for S.12AB Registration Not a Ground to Determine Pre-Requisite Condition [Read Order]
The Tribunal set aside the rejection of the application for registration under Section 12AB by the CIT(Exemptions), citing that non-submission of a provisional registration copy was not a ground to determine pre-requisite registration under section 12A.
![ITAT Rules Non-Submission of Provisional Registration Copy for S.12AB Registration Not a Ground to Determine Pre-Requisite Condition [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/2063021-registration-itat-taxscan.webp "ITAT Rules Non-Submission of Provisional Registration Copy for S.12AB Registration Not a Ground to Determine Pre-Requisite Condition [Read Order]")
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] which rejected the application for registration under Section 12AB of the Income Tax Act, 1961, and remanded the matter for fresh consideration. Indian Institute of Fire Engineering (assessee), a trust applied for registration under Section...
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] which rejected the application for registration under Section 12AB of the Income Tax Act, 1961, and remanded the matter for fresh consideration.
Indian Institute of Fire Engineering (assessee), a trust applied for registration under Section 12AB through Form 10AB of the Act. The CIT(E) issued notices requiring the assessee to submit documents, including a copy of the provisional registration under Section 12AB, to verify compliance with the conditions under clause (iii) of Section 12A(1)(ac) of the Income Tax Act.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The CIT(E) alleged that the assessee failed to submit the copy of the provisional registration order and concluded that the prerequisite condition for the application under Section 12AB was not fulfilled. The CIT(E) rejected the application of registration under section 12AB of the Act.
Aggrieved by the CIT(E)’s order, the assessee filed an appeal before the ITAT. The counsel for the assessee argued that the trust was duly registered under Section 12A from the financial year 2017-18 and had obtained provisional registration under Section 12AB valid from the assessment year 2022-23 to 2026-27.
The two-member bench comprising V. Durga Rao (Judicial Member) and K.M. Roy (Accountant Member) reviewed the paper book submitted by the assessee and observed that the trust was registered under Section 12A since 2017-18 and had valid provisional registration under Section 12AB.
Step by Step Guidance for Tax Audit & E-filing, Click Here
The tribunal held that the non-submission of the provisional registration copy did not justify rejecting the application, as the trust’s registration history was verifiable. The tribunal criticized the CIT(E) for not examining the records and for dismissing the application in a cavalier manner.
The tribunal remanded the matter to the CIT(E) for fresh adjudication, directing the authority to examine all necessary documents and provide the assessee a reasonable opportunity to present the case. The appeal of the assessee was allowed for statistical purposes.
Support our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates
