" \n \nIN THE INCOME TAX APPELLATE TRIBUNAL \nNAGPUR BENCH, NAGPUR \n \nBEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND \nSHRI K.M. ROY, ACCOUNTANT, MEMBER \n \nITA no73/Nag./2024 \n(Assessment Year : 2021–22) \n \nGaurishankar Sewa Samiti \nScience College, Nandura Road \nMalkapur 443 101 PAN – AABTG2269E \n \n……………. Appellant \n \nv/s \n \nIncome Tax Officer \nWard–2, Exemption, Nagpur \n \n……………. Respondent \n \nAssessee by : Shri Sanjay Thakar \n \n \nRevenue by : Shri Sandipkumar Salunke \n \nDate of Hearing – 27/01/2025 \nDate of Order – 21/03/2025 \n \nO R D E R \n \nPER K.M. ROY, A.M. \n \n \n \nBy this appeal, the assessee has challenged the impugned order dated \n22/01/2024, passed by the learned learned JCIT(A)–2, Hyderabad, [“learned \nJCIT(A)–2, Hyderabad”], for the assessment year 2021–22. \n \n2. \nThe assessee has raised following grounds:– \n \n“1) Learned CIT(A) erred in disallowing the Assessee's Appeal. \n \n2) Learned CIT(A) erred in confirming the A.O.'s order without any basis. \n \n3) Learned A.O. erred in disallowing/not allowing the deduction amounting to \nRs.5,81,55,514/-. \n \n4) Learned CIT(A) erred in not properly considered Assessee's Written \nSubmission/Statement of Facts and he has not applying his mind and without \nany basis confirmed A.O.'s assessment order. \n \n5) Learned CIT(A) erred in not considered the Board's Circular dt.24.05.2023 \n(Circular No. 6 of 2023). \n\n2 \n \nGaurishankar Sewa Samiti \nITA no.73/Nag./2024 \n \n \n \n6) The C.I.T.(A) erred in not considering material, facts on record and the Law \nfor the time being in force. \n \n7) The order passed by the CIT(A) is bad in law and prejudice the same in the \ninterest of Appellant. \n \n8) Assessee/Appellant craves to urge additional grounds at the time of \nhearing, if necessary.” \n \n \n3. \nThe factual matrix of the case are that \n \nThe Assessing Officer denied deduction claimed by the Assessee amounting to \n` 5,81,55,514, for the reason that in Schedule Part-A General - Details of \nRegistration or approval under the Income Tax Act, 1961 (\"the Act\") details of \nsection 12AB or 10(23c) (iv)/10(23c)(v)/10(23c) (vi)/10(23c)(via) are not \nprovided in the column section under which the registration is applied. The \nact has been amended with effect from 01/06/2020 and all the entities have \nto get new registration/approval under section 12AB or 10(23c) (iv)/10(23c) \n(v)/10(23c) (vi)/10(23c)(via) to be eligible for exemption since in assessee’s \ncase the new registration/approval details are not available. The CPC held \nthat exemption claimed in Sr. No.41 to 4viii in Schedule Part-B TI is not \nallowable. The learned CIT(A) held that this finding of Assessing Officer (CPC) \nis not correct. The assessee has filed his return of income in time. At the time \nof filing of return of income, the assessee has mentioned his 12A and 80G old \nRegistration Number, however, the Assessing Officer (CPC) contention is that \nthe assessee has not registered or not mentioned his New Registration \nNumber. In this regard, the learned CIT(A) held that the assessee has filed \nhis return of income on 15/03/2022, at that time the assessee has not \nreceived the Form No. 10AC (Registration Certificate). The same is received \n\n3 \n \nGaurishankar Sewa Samiti \nITA no.73/Nag./2024 \n \n \nonly on 07/04/2022 (Unique Registration Number: AABTG2269EF20211). The \nassessee has also filed the Rectification Application on under section 154 \nbefore Assessing Officer (CPC). In the said revised return of income, the \nassessee has mentioned his new Unique Registration Number. The same is \npending for rectification. The assessee further submitted that the order \npassed by Assessing Officer (CPC) is not proper. Hence, the assessee \nrequested to revised the income/ deduction claimed by the assessee and \nincome/deduction shown by the assessee be allowed. \n \n4. \nThe learned JCIT(A)–2, Hyderabad, considering the submissions of the \nassessee, dismissed the appeal filed by the assessee holding as under:– \n \n“4. After careful consideration of the facts of the case, grounds of appeal \nraised by the appellant and written submissions made in support of the \nappeal, the case of the appellant is adjudicated as under: \n \n4.1 The CPC has made adjustment u/s 143(1)(a) observing that 'In Schedule \nPart A General -\"Details of registration or approval under Income Tax Act\" \ndetails of Section 12AB or 10(230) (iv)/ 10(23C) (v)/ 10(23C) (vi)/ \n10(23C)(via) is not provided in the column Section under which the \nregistration is applied\". The Act has been amended from 01/06/2020, and all \nthe entities have to get new registration/approval u/s 12AB or 10(230) (iv)/ \n10(23C)(v)/ 10(230) (vi)/ 10(23C)(via) to be eligible for exemption. Since in \nyour case, new registration/approval details are not available, exemption \nclaimed in Sl. No. 4i to 4viii in Schedule Part B-TI is not allowable'. \n \n4.2 On perusal of the information, the appellant had not filed any from as \nrequired of Section 12AB or 10(23C) (iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C) \n(via) to be eligible for exemption. Therefore the CPC has not allowed such \nexemption and accordingly Return of Income was processed disallowing the \nexemption u/s 11 vide Intimation u/s 143(1). Therefore, the ground of appeal \nraised by the appellant is dismissed. \n \n5.In result, the appeal filed by the appellant M/s GAURISHANKAR SEWA \nSAMITI against the Intimation/order passed by the CPC vide on 23.08.2022 \nfor the Assessment Year 2021-2022 under section 143(1) of the Income-tax \nAct, 1961 is dismissed.” \n \n\n4 \n \nGaurishankar Sewa Samiti \nITA no.73/Nag./2024 \n \n \n5. \nIt is true that at the time of processing the return of income, Unique \nRegistration Number was not available with the assessee. But considering \nthat rectification application under section 154 of the Act is still pending, we \nset aside the impugned order passed by the learned JCIT(A)–2, Hyderabad, \nand restore the entire matter to the file of the Assessing Officer for deciding \nthe matter de novo in accordance with law and after providing reasonable \nopportunity of being heard to the assessee. \n \n6. \nIn the result, assessee’s appeal stands allowed for statistical purposes. \nOrder pronounced in the open Court on 21/03/2025 \n \n \nSd/- \nV. DURGA RAO \nJUDICIAL MEMBER \n \n \n \n \n \n Sd/- \nK.M. ROY \nACCOUNTANT MEMBER \nNAGPUR, DATED: 21/03/2025 \n \nCopy of the order forwarded to: \n \n(1) \nThe Assessee; \n(2) \nThe Revenue; \n(3) \nThe PCIT / CIT (Judicial); \n(4) \nThe DR, ITAT, Nagpur; and \n(5) \nGuard file. \n \n \n \n \n \n \n \n True Copy \n By Order \nPradeep J. Chowdhury \nSr. Private Secretary \n \n \n \n \n \n \n \n \n \n Sr. Private Secretary \n ITAT, Nagpur \n \n \n \n \n \n \n \n"