TaxTMI 
TaxTMI 
2026 (1) TMI 1028
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....ry deadline i.e., 30 June 2024 without taking into consideration that the first application filed was within the time line. 1.2 The learned CIT Exemptions erred in law without appreciating the fact that the Appellant had filed the first application in Form 10AB on 19 April 2024, however the same was rejected vide order dated 25 September 2024 for statistical purposes without going into the merits of the case and no adverse inference was drawn against the Appellant. Hence the Appellant reapplied by filing form 10AB on 07 October 2024. Ground No 2: Merits of the case 2.1 In the facts and circumstances of the case and in law, the learned CIT(E) erred in rejecting the application for registration without appreciating the evidence and submissions made by the Appellant which establishes the genuineness of its charitable activities and compliance with statutory requirements. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing of the appeal, so as to enable the Hon'ble Tribunal to decide this appeal according to law." 3. The brief facts are that on rec....
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....ection 80G(5) (vi) of the Act, the application for regular approval under section 80G(5)(vi) is required to be filed, at least six months prior to expiry of period of the provisional approval or within six months from the date of commencement of activities. Since, the period of provisional approval was due to expire on 31/03/2024, the present application was required to be filed before 30/09/2023. The extended due date for filing of such application was 30/06/2024 as per CBDT, Circular No. 7/2024, dated 25/04/2024. However, the present application filed by you is on 07/10/2024 i.e. after the expiry of period allowed under clause (iii) of first proviso to section 80G(5) of the Act. Thus, it is seen that you have not filed the present application within the time limit allowed under clause (iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. (v) Further, it is seen from your reply that the date of commencement of your activities is 09/10/1986. Further, as per the copy of order of provisional approval under section 80G(5) (vi) read with clause (iv) of first proviso to section 80G(5) of the Income Tax Act, 1961 submitted by you, the date of provisional approval....
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....following documents are annexed: 1) Copy of Form IOAB filed on 19/04/2024 as Annexure-4(i) 2) Copy of Rejection Order in Form IOAD dated 25/09/2024 as Annexure-4(ii)." "6.1 The assessee's contention is duly considered. It is, however not acceptable considering the following: As it seen from the submissions that the date of expiry of provisional approval under section 80G(5)(iv) of the Act in the assessee's case is 31/03/2024. As per the provisions of clause (iii) of first proviso to section 80G(5) of the Act, where a trust or institution has been provisionally approved under section 80G(5)(iv) of the Act, the application for regular approval under section 80G(5)(iv) is required to be filed, at least six months prior to expiry of period of the provisional approval or within six months from the date of commencement of activities. Since, the period of provisional approval was due to expire on 31/03/2024, the present application was required to be filed before 30/09/2023. However, the present application filed by the assessee is on 07/10/2024 i.e. after the expiry of period allowed under clause (iii) of first proviso to section 80G(5) of the Act. The extended ....
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....g into the merits of the case and drawing any adverse interference thereon against the assessee. He submitted that the present application under challenge is the second application filed by the assessee. The Ld. CIT(E) rejected the present application (second application) merely concluding that the application was filed by the assessee after the due date i.e. 30.06.2024. However, the first application was filed within the due date but inadvertently under the wrong clause. The assessee made its submissions on the issue of delay in filing the application before the Ld. CIT(E) (para 6 of the Ld. CIT(E)'s order refers). However, the contention of the assessee was not found to be acceptable by the Ld. CIT(E) and he rejected the application of the assessee. He further submitted that the assessee also made detailed submissions in support of the genuineness of the charitable activities carried out by the assessee and compliance with other statutory requirements but the same has not been considered by the Ld. CIT(E). The Ld. AR relied on the decision of the Co-ordinate Bench of the Pune Tribunal in the case of Shalom Education Centre Vs. CIT, Exemption, Pune in ITA No. 1293/PUN/2025 for AY ....