2024 (10) TMI 1246

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....tated facts borne out of the case records are; the appellant assessee was granted provisional 80G recognition on 06/02/2022, pursuant to assessee e-filed its application in Form No 10AB on 30/09/2023 thereby seeking grant of regular registration certificate u/s 80G(5)(iii) of the Act under the category of charitable society / institution. The Ld. CIT(E) in-order to verify the objects, genuineness of activities and to ascertain the fulfilment of conditions for granting registration u/s 80G(5) of the Act, was put the appellant to a notice dt. 05/12/2023 thereby called certain key but additional documents. Examining the submission from the records, the Ld. CIT(E) vide further notice dt. 04/03/2024 called upon the assessee to rectify the discre....

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....e Act. The appellant's application dt. 30/09/2023 for grant of regular registration was however admittedly filed after the expiry of former stipulate period. As a result, the application was rejected by the Revenue in limine on threefold grounds viz; (i) the application is barred by limitation, (ii) the appellant was not entitled to the extended time period in terms of circular 08/2023 dt. 24/05/2023 and (iii) absence of explicit provision/power to condone the delay in filing application for regular/final registration. (iv) non-compliance with the show cause notice including non-production of certificate of registration granted to it u/s 12AB r.w.s. 12(1)(ac)(iii) of the Act etc. 7. There is no dispute over (i), and (iii) reasoning of foun....

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....s/s (5) of the 80G of the Act. The clause (i) in turn refers to institutions or funds approved u/c (vi) by Ld. PCIT/CIT in relation to donation made after 31/03/1992. That is to say the assessee who is granted provisional registration by an order u/c (vi) of 80G(5) would then be entitled to extended time by virtue of 5(i) r.w. para 1(c) of circular (supra) and not otherwise. 9. In the present case before us, reading from para 7 of impugned order it as an undisputed fact that the appellant assessee was granted a provisional registration u/c (iv) of s/s (5) of section 80G of the Act by an order u/c (vi) of s/s (5) of section 80G of the Act by the Ld. CIT(E) on 16/02/2022. Therefore, there remains no reason to draw out appellant's case from c....