2025 (7) TMI 13

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... denied to the assessee. 2. Before adverting to the facts of present application, we deem it appropriate to discuss the position of law governing grant of registration under Section 80G(5) of the Income Tax Act. 3. With the assistance of ld. Representative, we have gone through the record carefully. Section 80G is a very lengthy Section. Its heading read as under : "DEDUCTION IN RESPECT OF DONATIONS TO CERTAIN FUNDS, CHARITABLE INSTITUTIONS, ETC. Sub-section 1 of Section 80G provides that : "In computing the total income of the assessee, there shall be deduction in accordance with and subject to the provisions of this Section". 3.1 Sub-Section (5) clause (vi ) is the relevant provision of this Section for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....east six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; [(iv) in any other case, 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 and where no income or part thereof of the said institution or fund has been excluded from the total income on account of applicability of sub-clause (iv) or sub-clause (v) or sub-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 s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation is made under sub-clause (A) of clause (iv) of the said proviso or the application is made under clause (iv) of the said proviso as it stood immediately before its amendment vide the Finance Act, 2023, pass an order in writing granting it approval provisionally for a period of three years from the assessment year from which the approval is sought,] and send a copy of such order to the institution or fund: Provided also that the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the ^76[second] proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is pertinent to note that assessee Society came into existence on 08.08.2016 and its registration of incorporation number is 87 of 2016-17. The position of law for grant of registration under Section 80G(5) has been changed w.e.f. 01.04.2021 by the relaxation and amendment of Certain Provisions Act, 2020. Reverting back to the first proviso of Section 80G, we find that this proviso contemplates that institution or fund referred to in clause (vi) would make an application in prescribed form and manner to Principal Commissioner or Commissioner for grant of approval. Thereafter, under clause No. (1) to (IV) of this proviso, the category of the Societiers/Trust has been divided in two parts. If the Institution was approved in sub-clause (v....