2015 (11) TMI 1384 - AT - Income Tax

Tribunal upholds dismissal of appeal for late filing & missing registration certificate

Chandrawati Devi Foundation Trust Versus CIT (Exemption), Lucknow

Chandrawati Devi Foundation Trust Versus CIT (Exemption), Lucknow - TMI Issues involved:- Delay in filing the appeal- Denial of approval under section 80G(5)(vi) of the Income-tax Act- Requirement of accompanying copy of registration under section 12A of the Act with the application for approval under section 80G(5)(vi) of the ActThe judgment deals with an appeal filed by the assessee against the order of the ld. Commissioner of Income-tax denying approval under section 80G(5)(vi) of the Income-tax Act. The appeal was filed late by 27 days without any application for condonation of delay, leading to the dismissal of the appeal on the grounds of being barred by limitation. However, the appeal was adjudicated on merit as well. The main contention raised was that the ld. Commissioner dismissed the application for approval under section 80G(5)(vi) without waiting for the result of the application for registration under section 12AA. The assessee argued that both applications were moved simultaneously, but the ld. Commissioner's actions were not in accordance with the law. The ld. D.R., on the other hand, highlighted the requirement of accompanying the application for approval under section 80G(5)(vi) with a copy of registration granted under section 12A of the Act.Upon examination, the Tribunal found that the application for approval under section 80G(5)(vi) of the Act must be accompanied by the copy of registration granted under section 12A of the Act, as per rule 11AA of the Rules. Filing the copy of registration is a condition precedent for consideration of the approval request. The Tribunal noted that the assessee had filed the application without the required registration certificate, leading to the dismissal of the application by the ld. Commissioner. The Tribunal emphasized that the ld. Commissioner was not obligated to wait for the registration application to be processed before dismissing the approval application. The proper procedure is to first obtain registration under section 12A and then apply for approval under section 80G(5)(vi). Filing both applications simultaneously is deemed improper, and the ld. Commissioner's dismissal of the approval application was justified in the absence of the necessary registration certificate.In conclusion, the Tribunal upheld the order of the ld. Commissioner of Income-tax, confirming the dismissal of the appeal. The Tribunal emphasized the mandatory requirement of submitting the copy of registration under section 12A with the application for approval under section 80G(5)(vi) and highlighted that the ld. Commissioner acted in accordance with the law by rejecting the application due to non-compliance with this requirement. The Tribunal found no fault in the ld. Commissioner's decision and therefore dismissed the appeal of the assessee.---