The assessee is\u00a0 a trust engaged in educational activities and was granted registration under section\u00a012A\u00a0of the\u00a0Income-tax Act, 1961. The assessee stated that it could not trace the certificate and although it availed of the benefits for certain number of years without any objection from the Department, the authorities called upon the assessee to produce the registration certificate. Hence, the assessee made an application on October 14, 2019 to obtain a duplicate certificate of registration under section\u00a012A\u00a0but was not responded. The assessee made a fresh application on April 19, 2022. The assessee contended that both the applications were not decided and the duplicate certificate was also not issued. On March 25, 2022, the assessee applied for a fresh provisional certificate under section\u00a012A(1)(ac)(i)\u00a0in the prescribed form 10A as per rule\u00a017A\u00a0of the\u00a0Income-tax Rules, 1962, that although the application for provisional registration was made on April 4, 2022, an order on form 10AC under section\u00a012A(1)(ac)(i)\u00a0for the assessment years 2022-23 to 2026-27 was passed by the competent authority thereby granting registration to the assessee. Thereafter, the assessee inadvertently applied for registration under the same provision in form 10AB on September 30, 2022. The Commissioner (E) issued notices requiring the assessee to submit copy of the provisional registration granted under section\u00a012AB\u00a0and the assessee furnished the necessary details. Another notice was received by the assessee on March 9, 2023 to which the assessee failed to submit a reply. On March 31, 2023, the Commissioner (E) passed an order rejecting the assessee\u2019s mistaken application on the ground that the assessee did not possess a copy of the provisional registration granted under section\u00a012AB. On a writ petition\u00a0 contending that the Commissioner (E) might take further actions to cancel the registration dated April 4, 2022, of the assessee and seeking to be fully protected under the decision of the Supreme Court in\u00a0CIT v. Society For The Promotion of\u00a0 Education(2016) 382 ITR 6 (SC)\u00a0 and to permit withdrawal of the application inadvertently filed under section\u00a012A(1)(ac)(i). Court held\u00a0 that the assessee having already been granted registration under section\u00a012A(1)(ac)(ii)\u00a0read with section\u00a012AB(1)(a)\u00a0of the 1961 Act on April 1, 2022, for a period of five years, i. e., from the assessment years 2022-23 to 2026-27, there was no need to make a fresh application on September 30, 2022 under which the order rejecting the application for registration had been passed. Hence the assessee could withdraw its application filed under section\u00a012A(1)(ac)(i), dated September 30, 2022 rendering the order dated March 31, 2023 of no consequence.\u00a0Honourable Court also explained the\u00a0 difference between decision of Supreme Court rejecting appeal by Special Leave and decision decided on appeal. Referred, Kunhayammed v. State of Kerala (2000) 245 ITR 360(SC),\/(2000) 119 STC 505 (SC)\/ (2000) 6 SCC 359,\u00a0\u00a0 Khoday Distilleries (Now known as Khody India Ltd\u00a0 v. Sri Mahadeshwara Sahakara Sakkare Karkane Ltd, Kollegal (Under Liquidation) represented by the Liquidator (2019) 4 SCC 376\/ 2019 SCC 505 (SC\u00a0 (AY. 2022-23 to 2026-27)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration-Trust or institution-Application for registration erroneously made while charitable institution continued to be registered-Assessee is permitted to withdraw application filed inadvertently-Interpretation-Precedent-Doctrine of merger-Difference between decision of Supreme Court rejecting appeal by Special Leave and decision decided on appeal. [S.12AA, 12AB, Art.141, 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49542","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cT4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49542","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49542"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49542\/revisions"}],"predecessor-version":[{"id":55875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49542\/revisions\/55875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}