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TMI Blog2024 (6) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(E) showed magnanimity in dealing with the matter. In the course of arguments, nothing has been brought on record on behalf of the Department that the submission of the assessee about non filing of fresh application on the portal of the Department is wrong or without any basis or justification. When the application under clause (iii) of first proviso to sub-section (5) of Section 80G of the Act was got dismissed as having been withdrawn, that the portal of the Department has not allowed the assessee to upload afresh application under the said provision of law, approval has already been granted to the assessee on 14.2.2024 by CIT(E) on fresh Form AC, and circular No.7 reproduced above, this appeal is hereby disposed off, while observing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sident-authorized representative of the assessee, submitted an application for withdrawal of Power of Attorney already given in favour of Shri R.S. Poonia, C.A. and Shri Rajat Chaudhary, Advocate, for the purpose of this matter. The AR submitted that during hearing, he would personally address this Appellate Tribunal, without any assistance. Accordingly, Shri R.S. Poonia, C.A., who participated by way of virtual hearing, has also consented to withdraw. That is how, AR of the assessee has put forth his submissions. Arguments heard. File perused. 5. In the course of hearing, the assessee has submitted that it took sufficient time in getting the correct legal advice on the point of filing of appeal, and as such the unintentional delay may be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent to the withdrawal of similar application at the time application under section 80G was also withdrawn. In the given situation, when assessee has already order dated 14.2.2024 is in its favour, in the interest of justice, we allow the assessee to raise this additional ground. 9. It is submitted on behalf of the assessee that application filed under clause (iii) of first proviso to sub-section (5) of Section 80G of the Act was withdrawn so that fresh application under said provision could be filed, after making up the deficiency pointed out, but, when the assessee was to file fresh application under said provision, due to some technical glitch in the portal of the Department did not allow the filing thereof, and as such the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1961- reg. On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. I OAIIOAB, the Central Board of Direct Taxes (the Board) in exercise of its powers under section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form No. 10A to 31.08.2021 by Circular No. 121202 1 dated 25 .06.2021 , to 31.03.2022 by Circular No. 16/2021 dated 29.08.2021, to 25.11.2022 by Circular No. 2212022 dated 01.11.2022 and further to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023, and extended the due date for filing Form No. 10AB to 30.09.2022 by Circular No. 8/2022 dated 31.03.2022 and further to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023. 2. Representations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be. Hence, in cases where any trust, institution or fund has already made an application in Form No.10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this Circular, the pending application in Form No. 10AB may be treated as a valid application. 4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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