2025 (7) TMI 1961

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....the application for approval u/s 80G of the Act, which frustrates the trustee who work for social cause. 2. The Hon'ble and learned CIT(exemption), Pune rejected the application for final approval u/s 80G on the issue of being time barred, without going into merits of the case and erred by not condoning the delay of merely 4 days. 3. It is humbly requested that the Hon'ble ITAT bench may be pleased to exercise its power to condone the delay of merely 4 days and remand back the matter for adjudication on merits before Hon'ble and Learned CIT(exemption), Pune. 4. The Appellant craves leave to add, alter, amend and delete any of the grounds of appeal." 3. Facts of the case, in brief, are, that the assessee filed i....

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....d before 30/09/2024. However, the present application filed by the assessee is on 04/10/2024 i.e. after the expiry of period allowed under clause (iii) of first proviso to section 80G(5) of the Act. The extended due date for filing of such application was 30/06/2024 as per CBDT, Circular No 7/2024 dated 25/04/2024. The assessee filed its application in form 10AB on 04/10/2024 i.e. after the extended time limit. Further, it is also seen from the submissions that the activities were already commenced i.e. from FY 2021-22. 7.1 Further, as per the copy of order of provisional approval under section 80G(5) read with clause (iv) of first proviso to section 80G(5) of the Income Tax Act, 1961, the date of provisional approval is 28/02/2023....

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....ed. 3.1 It is the above order against which the assessee is in appeal before the Tribunal. 4. learned AR appearing from the side of the assessee submitted before us that the order passed by learned CIT exemption is unjustified. Learned AR submitted before us that as per the provisions the application for regular approval under section 80G(5) is required to be filed, at least six months prior to expiry of period of the provisional approval . Since, the period of provisional approval was due to expire on 31/03/2025, the present application was required to be filed on or before 30/09/2024. However, the present application filed by the assessee is on 04/10/2024 that is with a delay of only 4 days. Accordingly learned AR requested before t....