Rejection of Registration Application for Wrong Section Code: ITAT Allows Revised Form 10D Filing Before CIT(E) [Read Order]

Senate of Serampore College ,appellant-assessee, had applied for registration under Section 10(23C)(ii) using Form 10D. The CIT(E) rejected the application, citing selection of the wrong section code, and advised filing a fresh Form 10B with the correct code. Aggrieved by this, the assessee filed an appeal before the tribunal.

The assessee counsel explained that despite the CIT(E)’s direction to file a fresh Form 10B with the correct section code, the e-filing portal did not provide the necessary options. Upon accessing the portal, only Section 12A(1) was available in the dropdown menu, and no selection was possible for Section 10(23C)(vi) or any other relevant sub-clause under Section 10(23C) for AY 2022-23 onwards.

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The counsel, therefore, requested that the matter be sent back to the CIT(E) with instructions to consider the assessee’s fresh application. The departmental representative did not object to this request.

The two member bench Pradip Kumar Choubey (Judicial Member) and Rakesh Mishra (Accountant Member) noted that the CIT(E) had directed the assessee to file a fresh Form 10D with the correct section code. The assessee submitted that the e-filing portal only allowed selection of Section 10(23C)(vi) and no other option. An affidavit was also filed in support of this claim.

Considering the CIT(E)’s order and the assessee’s submission, the appellate tribunal remitted the matter back to the CIT(E) with a direction to consider the application afresh and allow the assessee to file a revised Form 10D with the correct section code.

Therefore,the appeal was allowed for statistical purposes.

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