9911796707
TMI Blog2024 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, we condone the delay in filing the appeal by the assessee. Registration u/s 80G denied - assessee is neither registered under section 12AB read with section 12A(1)(ac)(i)/section 12A(1)(ac)(iii) of the Act nor approved under section 10(23C) read with clause (i)/(iii) of the first proviso to the said section and thus the case is not covered under the exclusion as provided vide proviso to clause (i) of section 80G(5) - HELD THAT:- As relying on assessee own case [ 2024 (3) TMI 61 - ITAT MUMBAI] We deem it appropriate to restore the assessee s application seeking approval under section 80G of the Act also to the file of the learned CIT(E) with a direction to consider the same afresh after the decision in respect of assessee s applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egular registration under section 12A of the Act on 30.09.2022. While selecting the section code in Form No. 10AB for registration under section 12A of the Act, the consultant inadvertently selected 03-Sub clause (iv) of clause (ac) of sub-section (1) of section 12A instead of selecting the section code 02-Sub clause (iii) of clause (ac) of sub-section (1) of section 12A . Section 12A(1)(ac)(iv) of the Act is applicable to such trust / institution whose registration under section 12AB has become inoperative due to application of first proviso to section 11(7) of the Act and the trust/institution intends to make it operative again. 6. That on being aware of the incorrect code being selected, immediately filed another application for regular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended causing hardships to the trust / Institutions. Representations were made to the CBDT to extend the due date for 80G regular approvals as well and to allow trusts to re-apply for regular approvals on rejection. 10. Since we were awaiting communication from the CBDT to avoid litigation, there has been a delay in filing the present appeal. 11. If the present appeal is not condoned it will cause hardship to the donor of the trust as well for availing deduction under section 80G of the Act with respect to the donations made during the year 2022-23. 12. We believe that the delay was not wilful or deliberate and that the appeal documents are bonafide. The substantial merits of the case justify condonation of the delay. 13. We have no intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G(5) of the Act from 12/05/2022 to the assessment year 2025-26. On 30/09/2022, the assessee filed the application in Form No.10AB for regular approval under section 80G of the Act. Vide impugned order dated 29/03/2023, the learned CIT(E) rejected the application of the assessee and also the provisional approval granted under section 80G(5) of the Act on 12/05/2022 on the basis that the assessee is neither registered under section 12AB read with section 12A(1)(ac)(i)/section 12A(1)(ac)(iii) of the Act nor approved under section 10(23C) read with clause (i)/(iii) of the first proviso to the said section and thus the case is not covered under the exclusion as provided vide proviso to clause (i) of section 80G(5) of the Act. Accordingly, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice [issued by the Ld. CIT(E)], the assessee cannot be faulted for not responding to the quires raised by the Ld. CIT(E) which in this case was never conveyed to the assessee. Therefore, the impugned action of the Ld. CIT(E) cannot be sustained and therefore we are inclined to set it aside and restore the application back to the file of the Ld. CIT(E) with a direction to sent notices to the correct registered email ID of assessee, and after giving proper opportunity to the assessee, the Ld CIT(E) to pass order in accordance to law. 7. In view of the facts and circumstances as noted above, we deem it appropriate to restore the assessee s application seeking approval under section 80G of the Act also to the file of the learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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