2025 (3) TMI 987

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....r section 80G of the Income Tax Act, 1961 ("the Act"). 2. In this appeal, the assessee has raised the following grounds: - "1. The Commissioner of Income Tax (Exemptions), Mumbai, erred in rejecting the Appellant Trust's application for revalidation under Section 80G of the Income Tax Act, 1961; 2. The Commissioner of Income Tax (Exemptions), Mumbai, failed to appreciate that the Appellant Trust had received a letter dated 16.09.2024 in respect of proceedings under Section 80G(5)(ii) vide DIN: ITBA/EXM/F/EXM43/2024-25/1069792365(1), seeking documentary evidence of 10AC in the case of 80G as well as 12A on or before 16.10.2024; 3. The Appellant Trust had submitted copy of 10AC [Order for Provisional Registra....

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....that the assessee is a trust incorporated on 29/05/2021, with an object of relief to the poor, education, medical relief and advancement of any other objects of general public utility. From the record, we find that on 16/03/2022, the assessee filed an application in Form 10A for seeking provisional registration under sub-clause (A) of clause (iv) of first proviso to section 80G of the Act, which was granted to the assessee, vide order dated 23/03/2022 passed in Form No.10AC, from 23/03/2022 to assessment year 2024-25. Subsequently, on 11/05/2024, the assessee filed an application in Form No.10AB under clause (ii) of first proviso to section 80G(5) of the Act. However, the learned CIT(E), vide impugned order dated 19/10/2014 passed in Form N....

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....ble on the ground of application filed under wrong section. 4. For statistical purposes, this application is non maintainable and stands rejected." 4. During the hearing, the learned Authorised Representative ("learned AR") submitted that the assessee trust inadvertently filed the application under clause (ii) of first proviso to section 80G(5) of the Act instead of filing the same under clause (iii) of first proviso to section 80G(5) of the Act, since it already had provisional approval. The learned AR submitted that no opportunity was granted to the assessee to revise its application in Form No.10AB correcting the aforementioned typographical mistake. 5. On the other hand, the learned Departmental Representative vehemently ....

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....ub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or section 11 or section 12 for any previous year ending on or before the date of such application, at any time after the commencement of such activities:" 7. Therefore, from the perusal of the aforesaid provisions of first proviso to section 80G(5) of the Act, it is evident that clause (ii) is applicable to the trusts which already have regular approval and the application is made for the renewal of the same, while in case the trust has been provisionally approved and such approval is expiring, clause (iii) of first proviso to section 80G(5) is applicable. It is evident from the record that the trust was incorporated only on 29/05/2021 and was provisionally approved vide F....