Assessee-trust filed an application for registration under section 12A(1)(ac)(iii). Commissioner (E) rejected said application on ground that in absence of copy of provisional registration granted under section 12A(1)(ac)(vi), application is\u00a0 non-maintainable. On appeal the Tribunal held that\u00a0 the\u00a0 assessee had enclosed provisional registration granted under section 10(23C)(vi) in Form No. 10AC along with application. Provision of section 12A(1)(ac)(iii) had since been amended with effect from 1-10-2024 as per which registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi).\u00a0 Matter is set aside to file of Commissioner(E) with direction to allow another opportunity of being heard to assessee to rectify defect in application and consider application on basis of provisional approval under section 10(23C)(vi) of the Act.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration \u2013Trust or institution-Provisional registration-Provision of section 12A(1)(ac)(iii) had been amended with effect from 1-10-2024-Registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi)-Application is maintainable.[S.10(23C)(vi), 12A(1)(ac)(iii), Form No 10AC.] <\/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-56168","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eBW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56168","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=56168"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56168\/revisions"}],"predecessor-version":[{"id":56169,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56168\/revisions\/56169"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}