TaxTMI 
TaxTMI 
2025 (3) TMI 701
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....and in law Learned CIT Exemption Jaipur has grossly erred in passing the order by affixing order dated 30 March 2024 but digitally signed on 12 April 2024 time 09.00 PM. The said order deserves to be quashed. 3 Under the facts and circumstances of the case and in law the Id. CIT(E) even after granting the registration u/s. 12AA on 17/09/2018 and renewed on 17/09/2021 but denied to allow the approval u/s. 80G of the Income Tax Act hence the said denial being invalid in law deserves to be quashed. 4 Under the facts and circumstances of the case and according to law, the learned CIT (Exemption), Jaipur, erred in both facts and law by rejecting the application even the assessee had applied for registration under the RPT Act, assessee has valid provisional approval, assessee complied every notice and its activities are genuine. 5 The appellant hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time of or before the hearing of the case. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 30.09.2023 for approval u/s. 80G of the Act. After considering the replies of ....
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....n 11 shall not apply in relation to such income, if- (a) the institution or fund maintains separate books of account in respect of such business; (b) the donations made to the institution or fund are not used by it, directly or indirectly, for the purposes of such business; and (c) the institution or fund issues to a person making the donation a certificate to the effect that it maintains separate books of account in respect of such business and that the donations received by it will not be used, directly or indirectly, for the purposes of such business; (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts of its receipts and expenditure; (v) the institution or fund is either const....
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.... the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval, - (i) where the institution or fund is approved under clause (vi) [as it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020], within three months from the 1st day of April, 2021; (ii) where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period; (iii) where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; or (iv) where activities of the institution or fund have-- (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought; (B) commenced at any time after the commencement of such activities: Provided further that the Principal Commissioner or Commissioner, on receipt of an application made under the first....
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....(iii) of the first proviso, from the first of the assessment years for which such institution or fund was provisionally approved; (c) in any other case, from the assessment year immediately following the financial year in which such application is made.] 4. We do not observe that any of the condition as prescribed in section 80G(5) of the Act has not been fulfilled by the assessee trust. Now in the light of the provisions of section 80G(5) of the Act, chronology and facts of the case can be summarised as under: 1). The assessee society registered on 11.07.1957 vide page 3 of paper book; 2). Registration u/s. 12AA of the Act vide order dated: 17.09.2018 w.e.f. A.Y. 2018-19; 3). Assessment order recognizing registration of the assessee u/s. 12AA for A.Y. 2017-18 vide order dated: 06-09-2019; 4). Registration certificate issued by the Devasthan Vibhag, Rajasthan vides dated: 01.10.2024 although the same is not required vide the order of coordinate bench in the case of APJ Abdul Kalam Education and Welfare Trust, ITA No. 567/JPR/2024 and Trehan Seva Bharti Charitable Trust, ITA Nos. 1027 & 1028/JPR/2024; 5. Order of the Ld. CIT (....
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....10A to 31-8-2021 by Circular No. 12/2021, dated 25-6-2021, to 31-3-2022 by Circular No. 16/2021, dated 29-8-2021, to 25-11-2022 by Circular No. 22/2022, dated 1-11- 2022 and further to 30-9-2023 by Circular No. 6/2023, dated 24-5-2023, and extended the due date for filing Form No. 10AB to 30-9-2022 by Circular No. 8/2022, dated 31-3-2022 and further to 30-9-2023 by Circular No. 6/2023, dated 24-5-2023. 2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30-9-2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in - (i) Form No. 10A, in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fi....