TaxTMI 
TaxTMI 
2022 (11) TMI 883
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.... orders of even date 24/09/2021 passed by the learned Principal Commissioner of Income Tax / Commissioner of Income Tax granting registration under clause (i) of first proviso to section 80G(5) of the Income Tax Act, 1961 ('the Act'), for assessment years 2022-23 to 2026-27. 2. We find that all these appeals are delayed by 3-7 days. In all these appeals, the impugned order was received by the assessee on the very same date of passing the order. Thus, as per the provisions of section 253(3) of the Act, the assessee was required to file the appeal within 60 days from the date of receipt of the order. However, the appeals were filed after a delay of 3 - 7 days. We find that the Hon'ble Supreme Court, vide order dated 10/01/2022, passed ....
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....mend and/or delete in all the foregoing grounds of appeal." 4. In all these appeals, the only grievance of the assessee trust is against the grant of registration under section 80G of the Act subject to certain conditions as mentioned in column No. 10 of the impugned order passed in Form No. 10 AC. 5. When these appeals came up for hearing, the learned Representatives appearing for the parties fairly agreed that the issue arising in the present appeals is covered by a recent decision of the Co-ordinate Bench of the Tribunal in Chamber of Indian Charitable Trusts vs PCIT, in ITA no. 2168 & 2169/Mum./2021, vide order dated 28/09/2022. 6. We find that the Co-ordinate Bench of the Tribunal in Chamber of Indian Charitable Trusts (supra)....
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....n to clause (iii) of the second proviso, which reads as under- "(iii) where the application is made under clause (iv) of the said proviso, pass an order in writing granting it approval provisionally for a period of three years from the assessment year from which the registration is sought, and send a copy of such order to the institution or fund" 40. For completeness, Shri Pardiwala further showed us that section 80G lays down six (6) conditions, the violation of which can lead to the cancellation of the approval. The said conditions are contained in the second proviso to section 80G(5) and read as under- (ii) where the application is made under clause (ii) or clause (iii) of the said proviso,- (a) call f....
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....for the purposes of such business; and (c) the institution or fund issues to a person making the donation a certificate to the effect that it maintains separate books of account in respect of such business and that the donations received by it will not be used, directly or indirectly, for the purposes of such business; (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any....
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....nted under clause (23C) of section 10 has not been cancelled by the Principal Commissioner or Commissioner for specified violations as mentioned in subsection (4) of section 12AB or under fifteenth proviso to clause (23C) of section 10. 2. The form for approval in Form No 10A has been duly filled in by providing all the information or documents and no false or incorrect information or documents have been provided. 3. The registration granted under section 12AB or approval granted under clause (23C) of section 10 has not been cancelled by the Principal Commissioner or Commissioner as authorised by the Board for non-compliance of conditions mentioned in rule 2C or rule 17A of the Incometax Rules, 1962. 4. Where the ....