2024 (6) TMI 803

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....ry has noted delay of 31 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition and affidavit of authorized signatory of the assessee trust. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication. 3. From the record, it emerges that the assessee trust filed an application in Form No.10AB on 19.01.2023 seeking registration under clause (iii) of first proviso to sub-section (5) of Sec.80G. It transpired that the assessee trust was incorporated on 15.06.2020 and it commenced its activities on 05.07.2020. The assessee was granted provisions approval in Form No.10AC u/s 80G(5)(iv) for the period commencing from 10.02.2022 to AY 2024-25. The fir....

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....d 01.11.2022 through which CBDT extended time limit for filing application in Form No.10A under various Sections, up-to 25.11.2022. However no further extension was granted for filing of Form No.10AB. Also, CBDT issued another Circular No.6/2023 on 24.05.2023 extending due date for filing application in Form No.10AB from 30.09.2022 to 30.09.2023 only in respect of trusts / institutions registered u/s 10(23C) and 12AB. The said Circular did not mention any such extension of due date for filing Form No.10AB to get approval u/s 80G. Therefore, the application was treated as time barred and rejected as non-maintainable. Aggrieved, the assessee is in further appeal before us. 6. It is admitted fact that the assessee is an old trust and it has....

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....e genuine hardship faced by charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s. 80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G(5) of the Act. But the above extension was not extended beyond 30.09.2022, unlike other forms which were extended up to 30.09.2023 to the disputed forms namely Form No.10AB for renewal of recognition u/s. 80G(5) of the Act under clause (iii) of the first proviso to section 80G(5) of the Act. Once, the CBDT has extended the timeline for filing Form No.10AB for recognition u/s.12A of ....