ITAT allows filing of Application for registration u/s 12AA after 30 days

The Income Tax Appellate Tribunal (ITAT) in the case of Aspam Foundation Vs CIT( Exemption) held that application for registration u/s 12AA of the Income Tax Act, 1961 can be filed beyond period of 30 days if there is no change or modification in object of the trust.

In this case, assessee trust was registered as trust u/s 12AA and 80G of the act. Lateron the Appellant vide resolutions dated 11.05.2018 and 5.06.2018 added some more objects in its objects and thereafter on dated 02.09.2018 filed an application for registration u/s 12AA of the Act which was declined by the Ld. Commissioner on the ground that as per section 12A(ab) subsequent to any modification in objects of the trust/ institution, application for grant of registration should be made within 30 days from the date of such modification.

However, in this case, the application for the registration u/s 12A has been made on 02.07.2018 which is beyond 30 days period from the modification which was made on 11.05.2018.

ITAT was of the view that from the order passed by CIT(Exemption), nowhere appears that the Ld. Commissioner has considered the factual position with regard to modification or adoption of new objects and as to whether the same are in conformity to the conditions of registration u/s 12AA of the Act or not and as to whether the Appellant was supposed to file the application u/s 12AA of the Act or not. It deemed appropriate to remit this case to the file of the Ld. Commissioner for decision afresh while considering the applicability of provisions of section 12A(1)(ab) of the Act to the case of the Appellant and therefore allowed the appeal filed by assessee.

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