TaxTMI 
TaxTMI 
2026 (8) TMI 1107
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....d to as 'the Act') for AY 2022-23 dated 25.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. That the impugned order dated 25.03.2026 is bad in law, contrary to the record, opposed to the principles of natural justice, and is liable to be quashed. 2. That the learned CIT(E) erred in rejecting the Appellant's application solely on the ground of delay in filing Form No. 10AB, without examining the genuineness of its activities or the fulfilment of the conditions prescribed under section 80G(5)(i) to (v). 3. That the learned CIT(E) erred in treating the time limit under sub-clause (iii) of the first proviso to section 80G(5) as mandatory, whereas the....
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....atsoever on the genuineness of activities or the fulfilment of the conditions under section 80G(5), and is therefore bad in law. 9. That the learned CIT(E) ought to have appreciated that the CBDT, by Circular No. 1/2026 dated 23.03.2026, has recognised the power to condone delay in filing of Form No. 10A under section 12A, and that the identical rationale of avoiding genuine hardship applies, mutatis mutandis, to Form No. 10AB under section 80G(5)(iii), both forming part of one integrated scheme of registration and approval of charitable institutions. 10. That denial of approval under section 80G(5) on account of procedural delay, while relief in respect of Form No. 10A under section 12A stands extended by the Department i....
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.... nor contumacious nor mala fide, and cannot be permitted to extinguish a substantive right. 15. That the learned CIT(E) erred in relying on Circular No. 7/2024 dated 25.04.2024 to treat the extended date as final and incapable of further condonation, the said Circular being enabling and not restrictive, and not ousting either the power under section 119(2)(b) or the directory character of the time limit. 16. That the consequence of the rejection the Appellant being rendered unable to issue donation certificates in Form No. 10BE and being severely impaired in carrying on its charitable activities, the bona fides whereof stand accepted by the grant of registration under section 12AB - is grossly disproportionate to the proce....
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....f the Ld. CIT(E), the assessee has filed the appeal before the Tribunal. 5. Rival contentions were heard and the submissions made have been examined. The Ld. AR relied upon the decision of the coordinate Bench in the case of Baba Basukinath Seva Mondal vs. CIT(Exemption), Kolkata in ITA No(s). 814/KOL/2025 order dated 02.04.2026 and also of ITAT Chennai Bench in the case of M/s Hirawat Foundation vs. CIT(E), Chennai 2026 (8) TMI 447 ITAT Chennai in ITA No. 3166/CHNY/2025 vide order dated 22^nd January, 2026 and requested for setting aside the order of the Ld. CIT (Exemption) and grant one more opportunity of being heard for the grant of the approval sought as per law. 6. The Ld. DR relied upon the order of the Ld. CIT(E). 7. We hav....
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.... notice issued by the Ld. CIT (Exemption) for justifying the genuineness of the activities and claim of exemption. Hence, the order of the Ld. CIT (Exemption) is set aside and the matter is remanded to him for deciding the application afresh on merits after granting an opportunity of being heard to the assessee and seeking the reply from the assessee in respect of the queries raised and in accordance with law. The assessee shall file appropriate application seeking condonation of delay, if applicable, before the appropriate authority who shall consider the same and decide the same and thereafter, the application u/s 80G(5) of the Act shall be decided by the Ld. CIT (Exemption). Hence, all the grounds of appeal are partly allowed for statist....