TaxTMI 
TaxTMI 
2026 (6) TMI 331
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....(iii) of the Income-tax Act, 1961 ("the Act"). The order is arbitrary, unjustified, and passed without proper appreciation of facts and law. NA 2. The learned CIT(E) has erred in rejecting the application without providing adequate and effective opportunity of being heard. The Appellant submits that no proper notice or hearing opportunity was effectively granted, and the order was passed in undue haste without considering the factual circumstances and documents available. NA 3. The learned CIT(E) failed to appreciate that the Appellant Trust has complied with all the conditions laid down under clauses (i) to (v) of section 80G(5) of the Act, namely- (a) maintenance of regular books of accounts, (b) charitable nature of its objects, (c) no benefit to any particular religious community or caste, and (d) proper application of income solely for charitable The rejection merely on procedural or purposes. technical grounds is unjustified. NA 4. The learned CIT(E) has erred in law in holding that the present application is "non-est" and "void-ab-initio" on the ground that an earlier application was rejected and not appealed. The CIT(E) failed to appreciate that t....
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....TBA/EXM/S/12AA/2020-21/1027707438(1). Subsequently, the ld. CIT (Exemptions), Bangalore also granted registration u/s. 12AB(1)(b) of the Act on 30/09/2024 vide Unique Registration No. (URN): AAFTM8420P24BL01 effective from AY 2023-24 to AY 2027-28. 3.1 Further, the assessee trust was also granted provisional approval by the ld. PCIT/CIT on 07/04/2022 under clause (iv) of first proviso to sub-section (5) of section 80G of the Act vide Unique Registration Number (URN): AAFTM8420PF20221 effective from 07/04/2022 to AY 2024-25. Thereafter, the assessee trust applied for final approval u/s. 80G of the Act on 30/03/2024 in Form No. 10AB. The ld. CIT(E), Bengaluru vide order dated 30/09/2024 had rejected the application in Form No.10AB dated 30/03/2024 filed for approval u/s. 80G of the Act by referring the provisions of section 80G(1) as well as section 80G(2) of the Act and observing that the receipts in the form of "fees collection" and "RTE fees" do not fall under the definition of donations and therefore provisions of section 80G of the Act are not found applicable in the case of the assessee. 3.2 The assessee trust after a gap of almost one year again filed a fresh application....
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....025 filed for approval u/s. 80G of the Act solely on the ground that filing a fresh, identical application before the same authority and for the same purpose amounts to collateral attack on a concluded decision and thus held that the application filed in Form No.10AB on 27/03/2025 is not maintainable as non-est and is thus void-ab-initio. Further, the ld. A.R. of the assessee vehemently submitted that the ld. CIT(E) erred in rejecting the application without providing adequate and effective opportunity of being heard which is a gross violation of principles of natural justice. Lastly, the ld. A.R. submitted that the assessee trust has complied with all the conditions as laid down under clauses (i) to (v) of section 80G of the Act and the genuineness of the activities of the trust had already been examined by the ld. CIT(E), Bengaluru at the time of granting registration u/s. 12AB of the Act and accordingly prayed that one more opportunity may be granted before the ld. CIT(E), Bengaluru to substantiate its claim with a direction to consider the Form No.10AB filed on 27/03/2025 for approval u/s. 80G of the Act. 6. The ld. D.R. on the other hand vehemently supported the order of ld....
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....limitation u/s. 253 of the Act. Therefore, the ld. CIT(E), Bengaluru hold that filing a fresh, identical application before the same authority and for the same purpose amounts to collateral attack on a concluded decision. 7.1 We are of the considered opinion that on receipt of an application for approval u/s. 80G of the Act, the ld. CIT(E) shall call for such documents or information or make such inquiries as he/she thinks necessary in order to satisfy himself/ herself about- (A) the genuineness of activities of such institution or fund; and (B) the fulfillment of all the conditions laid down in clauses (i) to (v). After satisfying himself/ herself about the genuineness of the activities and fulfillment of all the conditions laid down in clauses (i) to (v), the ld. CIT(E) shall pass an order in writing granting approval for a period of 5 years or if he/ she is not so satisfied, pass an order in writing rejecting such application and also cancelling the approval after affording reasonable opportunity of being heard. Thus, we are of the considered opinion that there is no such bar/restriction under the Act on the assessee trust in filing the application in for....
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....ub-section(1) and sub-section(2) of section 80G of the Act. In our considered opinion the ld.CIT(E), Bengaluru had decided the issue from the perspective of donor who claims the deduction u/s. 80G of the Act (Chapter- VIA) from gross total income after paying donations and not from the perspective of the institutions/ trust being the donee, who is seeking approval u/s. 80G of the Act. Further, section 80G(1) of the Act affirm that in computing the total income of the assessee there should be deducted, in accordance with and subject to the provisions of this section. Sub-section (2) of 80G of the Act specify the sum referred to in sub-section(1), and therefore we are of the considered opinion that while considering the application of the assessee trust for granting of approval u/s. 80G(5) of the Act, the ld.CIT(E) on a wrong stand point had relied upon and reproduced the provisions of section 80G(1) of the Act and 80G(2) of the Act, which in our view is from the perspective of donor claiming deduction u/s. 80G of the Act. However, the assessee trust had applied for approval u/s. 80G(5) of the Act and therefore the provisions of section 80G(1) as well as 80G(2) of the Act are not app....