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TMI Blog2024 (5) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ritable Trust formed with the object of providing relief to poor and deserving persons by way of giving reliefs for setting up homes and hostels for women, orphans old age homes, day care centres and such other facilities for senior citizens and measures etc. The appellant was granted provisional approval u/s. 80G(5)(vi) read with clause (iv) of first proviso to section 80G(5) of the Act on 24.09.2022. Thereafter, the appellant trust had filed application in Form 10AB under clause (iii) of first proviso to sub-section (5) of section 80G on 29.08.2023. The said application came to be rejected by the ld. CIT, Exemption vide order dated 16.12.2023 on the ground that the application was not filed within six months from the date of grant of prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption had already disposed the application before the issue of CBDT Circular No.07/2024, dt. 25.04.2024, therefore, we concur with the submission of ld. CIR-DR that benefit of said circular cannot be extended to the appellant trust. The relevant provisions of section 80G(5) read as under : "(5) This section applies to donations to any institution or fund referred to in subclause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :- (i) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (23AA) or clause (23C) of section 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of such application, at any time after the commencement of such activities:] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provided also that the order under clause (i), sub-clause (b) of clause (ii) and clause (iii) of the [second] proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the application was received: Provided also that the approval granted under the second proviso shall apply to an institution or fund, where the application is made under- (a) clause (i) of the first proviso, from the assessment year from which approval was earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 254 of the Act. Thus, the very fact that the Legislature had provided for a power to condonation of delay in relation to the provisions of section 249 and section 254 of the Act shows that the Legislature had consciously excluded the power of Tribunal to condone the delay in relation to the provisions of section 80G(5)of the Act. In this connection, we would like reference to the order of the Hon'ble Supreme Court in the case of Nityananda M. Joshi vs. Life Insurance Corporation of India, AIR 1970 SC 209 held that in view of section 4 & 5 of the Limitation Act, it would be clear that the scheme of the Act is that it only deals with applications to courts and the Labour Court is not a court within the meaning of the Limitation Act, and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction to condone delay in filing an application for reference under Section 60(1) of the said Act. 10. In Insp. Asst CIT vs. Kedar Nath Jhunjhunwalla, 133 ITR 746 a Division Bench of the Hon'ble Patna High Court has held that Section 29(2) of the Limitation Act will apply to appeals and applications filed under a special law only where the scheme of the special law does not exclude its application. Neither the provision of Section 5 nor that of Section 12(2) of the Limitation Act will apply to appeals filed under Section 269H of the Income Tax Act, 1961. 11. On the conspectus of the decisions referred to above and their ratios, it would be clear that the Tribunal constituted under the provisions of Income Tax Act, 1961 is not a Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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