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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 ..... 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. - Shri S.S. Godara, Judicial Member And Shri Inturi Rama Rao, Accountant Member For the Assessee : Shri Anand Partani And Shri Santosh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of power to condone the delay the statutory authority cannot condone the delay. Thus, the ld. CIT, Exemption denied the approval u/s. 80G(5) of the Act. 3. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 4. The ld. AR submits that by virtue of CBDT Circular No.07/2024, dt.25.04.2024 the benefit of extended time for filing application Form 10AB may be granted to the appellant trust. 5. On the other hand, ld. CIT-DR opposed the above submission by contending that in view of contents of para 4.1 of the said CBDT circular, benefit of circular cannot be extended to the appellant trust as the application made by the appellant trust was disposed of before the issue of said circular. 6. We heard the riv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020], within three months from the 1st day of April, 2021; ( ii ) where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period; ( iii ) where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; [ ( iv ) in any other case, where activities of the institution or fund have ( A ) not commenced, at least one month prior to the commencement of the previous year relevant to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that no power is conferred upon neither on the CIT to condone the delay in filing Form 10AB, nor on Appellate Authority. 7. In the present case, the provisional approval u/s. 80G(5) was granted to the appellant trust on 24.09.2022. The appellant trust was required to file application in Form 10AB on or before 28.06.2023 but the same came to be filed on 29.08.2023. Thus, there is a delay of more than six months. Therefore, the question to be answered is that whether the Tribunal, while exercising the power vested under the provisions of section 80G(5) can condone the delay occurred in filing the appeal. A mere perusal of provisions of section 80G(5), it would reveal that the Legislature has not vested the Tribunal with the power to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Limitation Act have no application to the proceedings before the Tribunal. In the case of CIT vs. Western India Engineering Co. Ltd., 77 ITR 165 , the Division Bench of the Hon ble Gujarat High Court has held that the Appellate Tribunal under Section 66(1) of the Income Tax Act, 1961 is not a court but is merely a tribunal exercising the judicial power of the State. As the provisions of the Limitation Act are not intended to be made applicable to proceedings before authorities other than courts governed by the Code of Civil Procedure or the Code of Criminal Procedure, Section 5 of the Limitation Act, will not apply to applications made to the Appellate Tribunal and, therefore, the Tribunal has no power to condone delay in filing refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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