2024 (4) TMI 1344

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....al is time barred by 17 days. Ld. CIT-DR has no objection in condoning the delay of 17days. Therefore we hereby condone the delay of 17 days in filing this appeal by the assessee. 2.1 The only reason for rejecting the application for final Registration is that the assessee filed its Application u/s. 80G(5)(ii) of the Act instead of u/s. 80G(5)(iii) of the Act. 3. The Grounds of Appeal raised by the Assessee reads as follows: 1. The order passed by CIT (Exemption) is bad in law and required to be quashed. 2. Ld. CIT (Exemption) N.Α. erred in rejecting application for registration by observing that trust was provisionally registered under clause (iv) of first proviso to section 80G(5) and accordingly, impugned ap....

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....and the assessee was granted Provisional Registration vide order dated 24.09.2021 for the period of three years upto Asst. Year 2024-25 by Ld. CIT(E). It is thereafter, the assesse filed an application for approval for Permanent Registration in Form No. 10AB on 21.04.2023. This application was treated as not maintainable and Ld. CIT(E) rejected the same by observing as follows: "....2. On perusal of the details available on record, it is found that the applicant has been granted provisional approval 24-09-2021 under Clause (iv) of first proviso to sub-section (5) of section 80G vide order for the period from 24-09-2021 to AY 2024-25. Accordingly, the assessee was required to file the application u/s. 80G(5)(iii) in lieu of 80G(5)(i....

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....y the assessee within the time limit prescribed for the same. However, due to the mistake in mentioning the proper Clause, the assessee was told to withdraw the application and file a fresh application. The assessee filed the fresh application without any delay. However, ld. CIT (Exemption) completely ignored the events which occurred from the date of filing of the application for final approval and leading to the filing of the fresh application because of the technical mistakes. In fact, instead of getting the application withdrawn, ld. CIT (Exemption) was supposed to give opportunity to the assessee to rectify the mistake i.e. the mentioning of the appropriate Clause. Ld. CIT (Exemption) even could have suo-moto passed an order treating t....

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....ee years upto the Asst. Year 2024-25. The only reason for rejecting Permanent Registration u/s. 80G(5) of the Act, the assessee wrongly filed the application under 80G(5)(ii) instead of u/s. 80G(5)(iii) of the Act. It is undisputed fact that the assessee Trust is carrying out the charitable activities and granted registration u/s. 12AB of the Act on 06.10.2021 and also Provisional Registration u/s. 80G of the Act on 24.09.2021. Thus the genuineness of the activities carried out by the Trust is not doubted by the Ld. CIT(E), denial of Permanent Registration only the count of wrong mentioning of sub clause 80G(5) will certainly affects the charitable activities carried out by the Trust. In similar circumstances, the Co-ordinate Bench of the K....