9911796707
TMI Blog2024 (6) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24-05-2023 was not considered by Ld CIT[E] while rejecting Final registration u/s.80G of the Act vide order dated 28-05-2023. This Circular clarified that even in case, where the application in Form No. 10AB was rejected by the CIT(E) on or before issuance of this circular dated 24-05-2023, the assessee trust can make fresh application in Form 10AB on or before 30-09-2023. Thus, the ld. CIT(E) has not considered the clause 7 of the Circular No.6 of 2023 thereby rejected the application, which is in our considered view is against the circular issued by the CBDT. We hereby set aside the impugned order passed by CIT(E) with a direction to reconsider the From No.10AB for Final Registration u/s. 80G of the Act by giving proper opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for grant of approval u/s. 12AB and 80G of the Act, within three months from the 1st day of April, 2021. The assessee accordingly re-applied for Registration u/s. 12AB of the Act as charitable institution and was granted Registration by Ld. CIT(E). The assessee Trust also applied for fresh grant of approval u/s. 80G(5)(iv) of the Act in Form 10AC and the assessee was granted Provisional Registration vide order dated 11.02.2022 for the period of three years upto Asst. Year 2024-25 by Ld. CIT(E). It is thereafter, the assessee filed an application for approval for Permanent Registration in Form No. 10AB on 23.11.2022. This application was treated as not maintainable and Ld. CIT(E) rejected the same by observing as follows: 11. The submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incorrect and illegal both on facts and on law and the same be deleted 2 The Ld. CIT(E) has erred in rejecting application of the Appellant for approval us 80G(5) of the Act without appreciating facts of the case that the appellant had Order for Provisional approval as per Form 10AC, which was subsequently considered as Order for Approval as per CBDT Circular 11/2022. Therefore, an application (Form 10AB) was not required to be filed but the same was erroneously filed due to lack of knowledge It is submitted that the order of rejection, passed by Ld. CIT(E) is now prayed to be considered as NULL and VOID 3. The order passed by Ld. CIT(A) is bad in law and is contrary to the provisions of law and facts. It is submitted that the same be hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th September, 2022. It is thereafter by circular No. 6 of 2023 dated 24-05-2023 clarified as follows:- 7. It may be also noted that the extension of due date as mentioned in paragraph 5(ii) shall also apply in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form Ho. 10AB under the said provisions but such application has been furnished after 30.09.2022 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng proper opportunity of being heard to the assessee trust. Needless to say the assessee trust should co-operate by furnishing all the required details as mandated under the law for granting final registration u/s. 80G of the Act. 5. Even in the present case the above Circular No. 6 of 2023 dated 24-05-2023 was not considered by Ld CIT[E] while rejecting Final registration u/s.80G of the Act vide order dated 28-05-2023. This Circular clarified that even in case, where the application in Form No. 10AB was rejected by the CIT(E) on or before issuance of this circular dated 24-05-2023, the assessee trust can make fresh application in Form 10AB on or before 30-09-2023. Thus, the ld. CIT(E) has not considered the clause 7 of the Circular No.6 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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