2026 (4) TMI 1614

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....ed to as 'the Act') dated 22.02.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1) For that on the facts and circumstances of the case, Ld. CIT (Exemption) was grossly erred in rejecting the application filed for approval U/s 80G(5)(iii) of the Act 2) For that on the facts and circumstances of the case, the order of Ld. CIT (Exemption) rejecting the application filed for approval U/s 80G(5)(iii) is highly arbitrary, unjustified and unwarranted to the facts of the case. 3) For that on the facts and circumstances of the case, Ld. CIT (Exemption) was grossly erred in ignoring the existing registration of the assessee under section 80G(5) of the Act (before amendment....

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.... Tax (Appellate Tribunal) Rules 1963. 9) The appellant craves leave to press new, additional grounds of appeal or modify, withdraw any of the above grounds at the time of hearing of the appeal." 3. Brief facts of the case are that the assessee was granted provisional approval u/s 80G(5)(iv) of the Act in Form No. 10AC by the CPC, Bangalore vide order dated 05.04.2022 for a period from 05.04.2022 to AY 2024-25. Subsequently, an application in Form No. 10AB under Rule 17A of the I.T. Rules, 1962 u/s 80G(5)(iii) of the Act for approval of the Trust was filed electronically. A notice was issued to the assessee on 15.01.2025 through ITBA on the e-mail ID given by the applicant Trust/Institution in its online application, with a reque....

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....ectification of the proper clause under section 80G(5) of the Act and the application has not been considered on merit at all. It was also argued that before rejecting the application, proper opportunity of being heard was not provided to the appellant. Apparently, the assessee is an old trust and the approval should have been provided for 5 years, as per clause (i) of the proviso below sub-section (5) of section 80G of the Act and the clause was inadvertently incorrectly filled up as per the submission of the assessee. Therefore, in the interest of justice and fair play, it was considered imperative that the assessee may be allowed another opportunity to file proper submission in response to the notice issued by the Ld. CIT (Exemption) for....