TaxTMI 
TaxTMI 
2026 (10) TMI 410
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....wal of approval under section 80G(5) of the Income-tax Act, 1961, has been rejected as not maintainable. The assessee has raised various grounds challenging the impugned order, principally on the ground that the learned CIT(E) proceeded on an incorrect factual premise that the assessee was holding only provisional approval under section 80G and, therefore, ought to have filed its application under clause (iii), instead of clause (ii), of the first proviso to section 80G(5). Since all the grounds arise from the same factual foundation, they are taken up together. 2. Brief facts are that the assessee, Jal Minocher Mistry Memorial Foundation, is a public charitable trust registered under the Bombay Public Trusts Act, 1950 and is stated to b....
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.... clause (ii) of the second proviso to section 80G(5). Since the said approval was operative up to the period relevant to Assessment Year 2026-27, the assessee filed another application in Form No. 10AB on 27.09.2025 seeking renewal of the approval from Assessment Year 2027-28 under clause (ii) of the first proviso to section 80G(5). 4. The material placed before us shows that the assessee had expressly disclosed its subsisting regular approval in the application itself. In the particulars of registrations furnished with Form No. 10AB, the assessee mentioned its registration under section 80G bearing Unique Registration Number AAATJ8684K25MB01, the date of registration as 23.09.2025 and the date from which it was effective as 01.04.2021. ....
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.... the order dated 23.09.2025 passed by the learned CIT(E) in Form No. 10AD and submitted that, by virtue of the said order, the assessee had already been granted regular approval under section 80G for the Assessment Years 2022-23 to 2026-27. Therefore, on the date of filing the present application, i.e., 27.09.2025, the assessee was no longer holding provisional approval and its application under clause (ii) of the first proviso to section 80G(5) was legally correct and maintainable. He further pointed out that the particulars of the approval, including its Unique Registration Number and effective date, were disclosed in Form No. 10AB itself; a self-certified copy of the approval order was uploaded with the application; and its existence was....
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.... provisional approval. The nature of the approval subsisting on the date of filing the application is, therefore, determinative of the clause under which the application is required to be made. Since the assessee was holding regular approval on 27.09.2025, its application under clause (ii) was under the correct statutory provision. The conclusion that the application ought to have been filed under clause (iii) thus proceeds upon a foundational error regarding the assessee's legal status as on the date of filing the application. 9. This is also not a case where the order granting regular approval was produced for the first time before the Tribunal or otherwise remained outside the record of the learned CIT(E). The registration number, dat....