9911796707
TMI Blog2024 (6) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 157 - DELHI HIGH COURT] - HELD THAT:- Considering the alternative plea of assessee and following the decisions of this combination in the case of GHB Green Foundation and in SDA Aarogya Trust [ 2024 (1) TMI 946 - ITAT SURAT] and decision of Vishwa Jagriti Mission [ 2013 (1) TMI 157 - DELHI HIGH COURT] the delay in filing of application under section 80G(5) of 178 days is condoned and appeal of the assessee is restored beck the file of Ld.CIT(E) to reconsider the application of assessee and examine the remaining requirements of approval and to pass order afresh in accordance with law and allow relief to assessee, if assessee fulfilled all requisites conditions for availing approval under section 80G(5) of the Act. In the result, the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e asked the assessee that they were required to file application in Form-10AB for registration under section 80G(5) of the Act either six months prior to expiry of provisional approval or commencement of activities, whichever is earlier. The assessee filed its reply on 05.09.2023. In assessee s reply, it was submitted that the activities of the assesse-trust were commenced only on 27.09.2022, when the assessee admitted the students for training of computer courses. The assessee furnished certain admission forms of the students / beneficiaries. However, the Ld.CIT(E) rejected the application of assessee by taking view that from annual accounts of assessee-trust for financial years 2021-22 and 2022-23, it was noted that assessee-trust receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee-trust was under bona fide belief that they have applied for approval for registration under section 80G(5) well within time from the starting of their activities. Otherwise, the assessee fulfilled all requisites conditions. The Ld. AR for the assesse submits that Co-ordinate of this Tribunal in the case of GHB Green Foundation vs. CIT(E) in ITA No.556/SRT/2023 and in the case of SDA Aarogya Trust vs. CIT(E) in ITA No.852/SRT/2023 dated 16.01.2024, by following the decision of Hon ble Delhi High Court in the case of DCIT(E) vs. Vishwa Jagriti Mission [2013] 30 taxmann.com 41 (Delhi) condoned the delay in approval under section 80G(5) of the Act. The Ld. AR for the assessee submits that by following the aforesaid decisions, the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities. Before us, Ld. AR for the assessee vehemently argued that assessee-trust was allowed provisional registration, which is followed up to assessment year 2024-25 and that the assessee-trust was under bona fide belief that they have applied for regular approval well within time limit from the commencement of their activities, which is started from 27.09.2022. We also find that in alternative plea, the Ld. AR for the assessee prayed for condoning the delay on the basis of decision of Hon ble Delhi High Court decision in the case of Vishwa Jagriti Mission (supra). Considering the alternative plea of the ld AR for the assessee and following the decisions of this combination in the case of GHB Green Foundation vs. CIT(E) (supra) and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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