2025 (2) TMI 1592

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....ssessee had filed application in form 10AB seeking approval under section 80G(5) of the Act, inadvertently, the said application was filed under clause (ii) of first proviso to subsection (5) of section 80G which is valid only for trusts already having regular approval for five years and is seeking renewal of regular approval which is due to expire. 3. However, assessee has been granted provisional approval under section 80G of the Act in form 10AC valid from 26.03.2022 to AY 2024-25, since the assessee is provisionally registered, therefore, clause (iii) of first proviso to section 80G(5) is applicable. 4. Only on this inadvertent mistake, the application was not allowed by Ld. CIT(E) as the same was filed under wrong section and the....

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....d has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; [or] [(iv) [*] 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[***Jat any time after the commencement of such activities:] 6. The assessee in terms of the above provisions first applied for a provisional approval under sub-clause (B) of clause (iv) of first proviso to subsection (5) of section 80G within and subsequently (refer clause 2 in Form 10....

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....) to First Proviso to section 80G(5) of the Act, if the assessee is otherwise found eligible. We also direct the CIT(E) to decide the application of the assessee for final approval as quickly as possible before the expiry of the provisional approval granted in order to enable the assessee to have the benefit of section 80G without any break. It is ordered accordingly. 7. In result the appeal of the assessee is allowed for statistical purposes. 7. Apart from above recently, the Hon'ble Delhi High Court in the case of Rajiv Shukla Vs Gopal Krishan Shukla in CM(M) 2342/2024 & CM Appl. 22074/2024 decided on 7 January 2025 has held that filing of an application under the wrong provision of law is not fatal to the case and is a curabl....