TaxTMI 
TaxTMI 
2025 (2) TMI 162
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....Proviso to section 80G (5) of the Act. 2. The Grounds of appeal raised by the assessee are extracted as under: Grounds of Appeal 1. Erroneous Interpretation of Provisions: o The learned Commissioner of Income Tax (Exemptions) has incorrectly applied subclause (iv)(B) of the first proviso to Section 80G(5), which does not disqualify a trust already claiming exemption under Sections 11, 12, or 10(23C). The rejection fails to consider the primary intent of Section 80G(5), which is to assess the trust's charitable nature and its compliance with the requisite conditions. 2. Failure to Consider Relevant Facts: o The rejection order passed by the learned Commissioner of Income Tax (Exemptions) was base....
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....and to verify the objectives and activities of the assessee trust. In response, the assessee submitted its replies along with various documents during the proceedings. Subsequently, the subject application of assessee was rejected by the Ld. CIT(E), stating that the assessee had filed the application under sub-clause(iv)(B) of 1st Proviso to Section 80G(5) of the Act, which is not applicable in the case of the assessee trust, accordingly, the assessee, being not eligible to file the application under the provisions of clause(iv)(B) of the 1st Proviso to Section 80G, therefore, the grant of registration is rejected on account of filing of application under wrong provisions of the Act. The observation of Ld. CIT(E), while rejecting the applic....
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....ion in Form 1OAS. On perusal of the reply of the assessee and data available on record, it is observed that the assessee has already been claiming exemptions u/s 11/12/10(23C)(iv)/(v)/(vi)(via) in its ITR for earlier assessment year(s), before filling the present application. Hence, the assessee is not found to be eligible to file application as per the provisions of clause (iv)(B) of first proviso to section 80G(5) of the Act. Considering the facts of the case and reason(s) mentioned above, the application filed in Form 1OAB for grant of registration u/s 80G(5) of the Act is hereby rejected as wrongly filed. (Note- Please note that due to above technical issue, merits of the case have not been examined) 4. Aggrieved wi....
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....PR/2023 (Date of Order: 22/01/2024) (ITAT Raipur) 7. CIT(E) v. Dignify Education Society in TAXC No.87 of 2022 (Date of Judgment : 28/11/2024) (Chhattisgarh HC) 7. In backdrop of the aforesaid submissions, it was the prayer by Ld. AR that the application of the assessee in Form no. 10AB, which was rejected by the Ld. CIT(E) on account of application under wrong provisions of the Act, without show causing the assessee to rebut on such observations, such action of Ld. CIT(E) is against the principle of natural justice and the assessee should have been afforded with another opportunity to clarify the issue before the Ld. CIT(E). It was requested that following the jurisprudence, the application of assessee should have been accepted....