In ITA No. 2810/DEL/2022 -ITAT- ITAT (Delhi) allows Arya Samaj Safdarjung Enclave to file fresh Form 10A; CIT(E) instructed to consider the application under Section 12A (1) (ac) of the Income Tax Act on merits, without raising the issue of limitation
Members Anil Chaturvedi (Accountant) & Yogesh Kumar (Judicial) [13-06-2023]

Read Order: Arya Samaj Safdarjung Enclave v. CIT(E) Civic Centre, Minto Road, New Delhi

Chahat Varma

New Delhi, June 15, 2023: Considering it a bonafide mistake, the Delhi bench of the Income Tax Appellate Tribunal has allowed Arya Samaj Safdarjung Enclave (assessee) to file a fresh Form 10A for registration under Section 12A(1) (ac) of the Income Tax Act.

In the matter at hand, the assessee filed an application for registration under Section 12A(1) (ac) of the Income Tax Act. However, the assessee inadvertently selected the wrong form (Form 10AB) instead of Form 10A while filing the application. As a result, the Commissioner of Income Tax (Exemptions) [CIT(E)] rejected the application for registration on the grounds of wrongly uploading the Form.

The Tribunal noted that the assessee had filed a signed Form 10A along with a submission dated 22.09.2022. In the submission, the assessee acknowledged that it was a bona fide mistake on their part to select Form 10AB instead of Form 10A. They requested the CIT(E) to accept the Form 10A for their registration application.

Thus, the Tribunal deemed it appropriate to condone the delay in filing the correct Form 10A. The Tribunal held that if the fresh Form 10A is filed, the CIT(E) shall consider the application filed under Section 12A (1) (ac) of the Income Tax Act on its merits and decide it in accordance with the law, without raising the issue of limitation.