2024 (6) TMI 531

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.... appeal, following grounds of appeal have been raised by the assessee. "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), AHMEDABAD is interpreting and applying provisions of Section 80G(5) of the Act for concluding time limit of validity of application. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), AHMEDABAD has erred in interpreting and applying circular No. 6/2023 dated 24/05/2023 of CBDT for concluding time limit of validity of application. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), AHMEDABAD has erred in not ensured providing opportunity of being heard and proceeded with rejecting application U/s 80G(5) of the Act alongwith r....

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....case on merit and is likely to succeed if the matter is considered on merit. 3. On merit, the ld. AR of the assessee submits that the application of assessee for approval under Section 80G(5) of the Act was rejected by the ld. CIT(E) on the ground that the assessee was served with notice dated 03/08/2023 and the assessee has not responded to such notice. The ld. AR of the assessee submits that in fact, the notice was not served on the assessee due to some technical glitch in ITBA portal. The assessee has downloaded the screen shot of ITBA Portal showing the notice. However, the e-mail address on such notice is not shown, thus, it was never sent by ITBA Portal, copy of screen shot of ITBA Portal is filed on record. The ld. AR of the assesse....

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....e discretion of the Bench. On merit of the case, the ld. CIT-DR for the revenue supported the order of ld. CIT(E). The ld. CIT-DR for the revenue submits that the assessee was given sufficient and reasonable opportunity to the assessee for making submission to prove the object and activities of the Trust. The assessee failed to respond such notices. The notices are served through e-mail provided at the time of filing application online. The objection of the assessee about the service of notice of ld CIT(E) is not correct. Since the object and activities is not examined by the ld. CIT(E), therefore, in case, if this Bench consider that the assessee deserve any opportunity, the matter may be restored to the file of ld. CIT(E) to consider the ....

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....ct and activities. However, the facts remained the same that the ld. CIT(E) rejected the application by taking view that despite issuing show cause notice dated 03/08/2023, the assessee neither filed any submission nor sought any adjournment. We find that the alleged notice dated 03/08/2023 was not served upon the assessee due to technical glitch as seen in the screen shot of ITBA Portal wherein e-mail address of assessee is not reflected. We find that the application of assessee was rejected without giving fair and reasonable opportunity. We further find that the CBDT in a recent Circular No. 7/2024 has extended time period for filing application in Form 10AB for seeking approval under Section 80G(5) of the Act up to 30/06/2024, therefore,....