2024 (6) TMI 520

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....ected by Learned CIT(E) in limine. 3. With the appeal, the assessee has filed an affidavit giving reasons for delay in filing of the appeal. The assessee has testified in the affidavit that the delay occurred in filing of the appeal as much time was spent in getting just legal advice on the point "as to whether it should challenge the impugned order by way of appeal" or file similar fresh application under clause (iii) of first proviso to sub-section (5) of Section 80G of the Act. 4. It may be mentioned here that today when the matter was taken up on the application for preponement, Shri Himanshu Sharma, President-authorized representative of the assessee, submitted an application for withdrawal of Power of Attorney already given i....

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....5) of Section 80G of the Act was dismissed by ld. CIT(E) in limine, in view of the request made on behalf of the assessee. However, it is significant to note that just now on the behalf of the assessee, its AR has filed an application with prayer to raise additional ground of appeal. The additional ground sought to be raised is that that after withdrawal of the above said application, portal of the Department did not allow to assessee to apply once again for the relief under the said provision. AR of the assessee has placed on record copy of order -approval dated 14.2.2024 granted by CIT(E) on accepting FORM No.10AC filed by the assessee subsequent to the withdrawal of similar application at the time application under section 80G w....

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....d mentioned thereon unless cancelled separately. This shows that the CIT(E) showed magnanimity in dealing with the matter. 11. As noticed above, in the course of arguments, nothing has been brought on record on behalf of the Department that the submission of the assessee about non filing of fresh application on the portal of the Department is wrong or without any basis or justification. At this stage, reference need to be made to a recent circular issued by CBDT as same is of much relevance on the issue involved. It reads as under: "Circular No. '7/ 2024 New Delhi, Dated 25th April, 2024 Sub: Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961- reg. On consideration of difficulties reported b....

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.... 30.06.2024; (ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii) of clause (ac) of sub-section (I) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, till 30.06.2024. 4. [t may be also noted that extension of due date as mentioned in paragraph 3(ii) shall also apply in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has....