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2024 (5) TMI 854 - AT - Income TaxGrant of approval u/s. 80G(5) - denial of approval as application was not filed within six months from the date of grant of provisional approval - as per DR in the absence of power to condone the delay the statutory authority cannot condone the delay - HELD THAT - Tribunal constituted under the provisions of Income Tax Act, 1961 is not a Court but a Tribunal unless there is express power conferred by the said Act to condone the delay or exclude any period of limitation, the Tribunal would not be clothed with the power to condone the delay. It is trite law that in the absence of any conferment of power by the statute, the Tribunal cannot condone the delay in filing the application in Form 10AB. Thus, the ld. CIT, Exemption had rightly denied the grant of approval u/s. 80G(5) by placing reliance on the judgment in the case of State of UP Vs. Harish Chandra 1996 (4) TMI 121 - SUPREME COURT as well as Union of India Vs. Kirloskar Pneumatic Co. Ltd. 1996 (5) TMI 87 - SUPREME COURT In view of the above legal position, the ld. CIT, Exemption, Pune is justified in denying grant of approval u/s. 80G(5) - Assessee appeal dismissed.
Issues Involved:
The appeal concerns the denial of approval u/s. 80G(5) of the Income Tax Act, 1961 by the ld. Commissioner of Income Tax, Exemption, Pune based on the delay in filing the required application. Summary: The appellant, a charitable Trust, sought approval u/s. 80G(5) for providing relief to deserving persons. The provisional approval was granted on 24.09.2022, and the application in Form 10AB was filed on 29.08.2023, beyond the stipulated deadline of 28.06.2023. The ld. CIT, Exemption denied approval citing lack of power to condone the delay, as per relevant Supreme Court judgments. The appellant appealed to the Tribunal, arguing for the benefit of an extended filing time per CBDT Circular No.07/2024. However, the ld. CIT-DR opposed, noting the circular's inapplicability due to the application's prior disposal. The Tribunal observed that the Act does not empower it to condone delays in such matters, unlike provisions for other sections. Citing legal precedents, it affirmed that without explicit statutory authority, delay condonation is not permissible. Consequently, the denial of approval u/s. 80G(5) by the ld. CIT, Exemption was upheld. In conclusion, the Tribunal dismissed the appeal, affirming the denial of approval u/s. 80G(5) by the ld. CIT, Exemption, Pune, on the grounds of the delay in filing the required application. The legal position established through various court decisions emphasizes that unless expressly empowered by the statute, tribunals lack the authority to condone delays in filing applications. The Tribunal, not being a court, cannot apply provisions like section 5 of the Limitation Act. Thus, the denial of approval u/s. 80G(5) was deemed justified based on existing legal principles. The judgment was pronounced on 16th May 2024 by ITAT Pune - AT, with Shri S.S. Godara and Shri Inturi Rama Rao as members, dismissing the appeal and upholding the denial of approval u/s. 80G(5) of the Income Tax Act, 1961.
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