2023 (6) TMI 1495

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....ssessee preferred this appeal. 2. Brief facts of the case are that, assessee is a society affiliated to Indian Radio logician and Imaging Association. The objectives of the assessee includes, promoting, constructing and maintaining all kinds of hospitals, dispensaries, clinics, diagnostic centres in Radio Diagnostic, MRI, CT, Ultra Sound etc. 3. The assessee had filed e-application for grant of approval u/s. 80G(5) of the Act in form 10A on 12.03.2022. At the time of filing the application, the assessee at Serial No. 2 of the application had selected the option 'section code-11' instead of 'section code-12' in form 10A. This was necessary as the assessee was an existing society. On account of the wrong selection of code at serial No.2....

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....us. 9. The ld.AR had submitted that there was lack of clarity at the time of filing the application by the assessee on 12.03.2022 as on account of newly introduced forms, requiring the assessee to apply for grant of provisional/final approvals. In fact, the time line for making the application had repeatedly been extended by the Board. It was submitted that selection of wrong column/form by the assessee was un-intentional, and the assessee was willing to file all the details as may be required for grant of final approval. 10. On the other hand, the ld.DR relied upon the order passed by the lower authorities. 11. We have heard the rival contentions of the parties and perused the material available on record. Admittedly, the assessee....

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....on or fund. (b) clause (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.] 12. Since in the present case, on account of the mistake committed by the assessee, while filing the application, the provisional registration was granted to the assessee on 19.03.2022 and, therefore, the assessee had filed the application for grant of permanent registration vide application dt. 30.09.2022, being the existing continuing society. 13. The application of the assessee has been rejected by the ld.CIT(E) on the pretext that the asses....