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TMI Blog2015 (11) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Commissioner of Income-tax ought to have waited for disposal of the application for grant of registration under section 12A of the Act instead of dismissing the application for grant of approval under section 80G(5)(vi) of the Act. We do not find any force in this argument of the ld. counsel for the assessee, as the assessee was mandatorily required to file the copy of registration under section 12A of the Act along with the application for approval under section 80G(5)(vi) of the Act. If the application is not accompanied with the registration certificate under section 12A of the Act, the ld. Commissioner of Income-tax is within its jurisdiction to dismiss or reject the application for grant of approval under section 80G(5)(vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich no application for condonation of delay has been filed on behalf of the assessee. In the absence of any explanation for the delay in filing of the appeal, we decline to condone the delay. Accordingly this appeal is dismissed being barred by limitation. We, however, adjudicate the appeal on merit also. 3. During the course of hearing, the ld. counsel for the assessee has submitted that the ld. Commissioner of Income-tax had dismissed the application for approval under section 80G(5)(vi) of the Act even without waiting for the result of application moved for grant of registration under section 12AA of the Act. The ld. counsel for the assessee has further contended that the assessee has moved applications for grant of approval under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the reading of rule 11AA of the Rules, it appears that the application for grant of registration under section 80G(5)(vi) of the Act should be filed after obtaining registration under section 12AA of the Act whereas the assessee has filed the application for approval under section 80G(5)(vi) of the Act even before obtaining registration under section 12A of the Act. 5. Having carefully examined the order of the ld. Commissioner of Income-tax in the light of the relevant provisions of sub-rule (1) (2) of rule 11AA of the Rules, we are of the view that the application for approval of any Institution or fund under section 80G(5)(vi) of the Act are to be accompanied by the copy of registration granted under section 12A of the Act. Filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roval to the institution or fund specifying the assessment year or years for which the approval is valid. (5) Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing: no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard. (6) The time limit within which the Commissioner shall pass an order either granting the approval or rejecting the application shall not exceed six months from the end of the month in which such application was made: in computing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under section 80G(5)(vi) of the Act. If the application is not accompanied with the registration certificate under section 12A of the Act, the ld. Commissioner of Income-tax is within its jurisdiction to dismiss or reject the application for grant of approval under section 80G(5)(vi) of the Act at the threshold, as the requisite condition is not fulfilled. The ld. Commissioner of Income-tax is not under any obligation to wait for disposal of the application for registration under section 12A of the Act. The right course is to first of all apply for grant of registration under section 12A of the Act and after obtaining the same, one can apply for grant of approval under section 80G(5)(vi) of the Act. The approach of filing both the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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