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Judgment
PER SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 16.09.2025, for Assessment Year 2023-24.
Shri Raju Kumar, appearing on behalf of the assessee submits that the assessee is a trust registered u/s.12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). He submits that the Assessing Officer (AO) while completing the assessment taxed the receipts of the assessee @ 30% on the presumption that registration u/s.12A of the Act has not been granted to the assessee. Whereas, the assessee was granted provisional registration by CIT(E) on 28.02.2023 for AY 2023-24 to AY 2025-26. He referred to a copy of the order granting Provisional Registration at page 3 and 4 of the paper book.
Per contra, Shri Manoj Kumar, representing the department defended the impugned order and prayed for dismissing appeal of the assessee. He placed on record a report from the AO reiterating findings of the assessment order that the registration granted to the assessee u/s.12A was cancelled by the CIT(E)vide order dated 14.09.2022 by CIT(E).
Both sides heard, orders of the lower authorities examined. A limited issue for consideration in the present appeal is; Whether the assessee is eligible for the benefit of section 12A of the Act. A perusal of Provisional Registration placed on record at page 3 and 4 of the paper book shows that the assessee was granted provisional registration on 28.02.2023 and the said registration is valid for AYs 2023-24 to 2025-26. The assessee has also placed on record earlier order of CIT(E) dated 14.09.2022, whereby the registration of the assessee u/s.12A of the Act was cancelled. It appears that the AO has failed to take note of the subsequent provisional registration granted to the assessee on 28.02.2023. Considering entire facts of the case, I deem it appropriate to restore this issue to the AO for limited purpose of verification of provisional registration dated 28.02.2023 placed on record by the assessee. The AO after verification as aforesaid shall pass fresh assessment order, in accordance with law.
In the result, appeal of the assessee is allowed for statistical purposes, in the aforesaid terms.