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INCOME TAX APPELLATE TRIBUNAL (INDORE BENCH)
B.M. Biyani, Accountant Member, Paresh M. Joshi, Judicial Member
Madhya Pradesh Industrial Foundation – Appellant
Versus
CIT (Exemption ) – Respondent
| Table of Content |
|---|
| 1. appeals against rejection of 12ab/80g registration (Para 1 , 2) |
| 2. delay condoned applying sufficient cause principle (Para 3) |
| 3. cit(e) rejected applications due to wrong provisional code (Para 4 , 5) |
| 4. bona fide technical mistake not ground for rejection (Para 6 , 7) |
| 5. remanded for fresh consideration on merits (Para 8) |
आदेश/ORDER
Per B.M. Biyani, A.M.:
The captioned two (2) appeals, first being No. 147/Ind/2025 relating to registration u/s 12AB and second being No. 148/Ind/2025 relating to approval u/s 80G, are filed by assessee challenging two (2) separate orders bearing DIN: ITBA/EXM/F/EXM45/2024-25/1068639015(1) and DIN: ITBA/EXM/F/EXM45/2024-25/1068639139(1), both dated 12.09.2024 and passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] in respective Form No. 10AD, by which the assessee’s applications in Form No. 10AB for grant of final registration u/s 12AB & final approval u/s 80G of [“the act”] have been rejected and the provisional registration u/s 12AB & provisional approval u/s 80G granted earlier by Central Processing Cell of Income-tax Department [“CPC”] have also been cancelled. The assessee has raised the grounds as mentione
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