TaxTMI 
TaxTMI 
2024 (8) TMI 1464
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....ong and short of the case is that; the appellant's application for provisional registration u/s 80G(5)(iv) of the Act was accepted by the respondent Revenue and certificate to that effect vide order dt. 09/07/2021 was issued. In compliance of terms of condition of provisional registration and applicable provisions of the Act, the assessees vide its application From No. 10AB CIT EXEMPTION, PUNE/2023-24/12AA/13479 dt. 30/09/2023 applied for regular/final 80G approval/registration, this application however by the impugned order is rejected by the Ld. CIT(E) in limine on the ground that the application is barred by limitation. 3. In view of the Ld. CIT(E), since the appellant had already commenced its activities on dt. 26/02/2010 i.e. much bef....
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....the material available on record. It remained undisputed that, the appellant commenced its activities before the date it was granted a provisional registration u/s 80G(5)(iv) of the Act on 09/07/2021, and therefore was under obligation to file form 10AB for regular/final registration before the expiry of six months in terms of clause (iii) of first proviso to s/s (5) of section 80G of the 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 ....
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....12A registration also covers the cases falling u/c (i) of the first proviso to 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. 7. In the present case before us, reading from para 4 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). There....