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TMI Blog2024 (6) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... and being fair to both the parties, restore this issue of final registration to the file of ld. CIT (E) with a direction that the date of application for final registration should be considered as 26.05.2023. The final registration should be granted as per the revised application filed by the assessee incorporating the correct Section code. Needless to mention that proper opportunity of being heard should be provided to the assessee. Rejection Application filed u/s 80G(5)(iii) solely on the ground that it is belated and is not maintainable - HELD THAT:- We notice that the assessee which is a charitable organization working for the relief of animals and protecting them from cruelty has filed an application for approval of the Trust u/s 80G( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see represented : Sh. Ramesh Patodia, Adv. For the Department represented : Sh. Abhijit Kundu, CIT(D/R). ORDER Per Manish Borad, Accountant Member: The captioned appeals filed by the assessee are directed against the separate orders passed u/s 12AB and 80G(5) of the Income Tax Act, 1961 (in short the Act ) by the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to Ld. CIT (Exemption) ] evenly dated 22.11.2023. First, we take up ITA No. 1379/KOL/2023 . 2. Though the assessee has raised as many as 12 grounds, but the sole grievance is that ld. CIT (Exemption) erred in rejecting the application filed by the assessee on Form 10AB merely for selecting the wrong Section code. 3. At the outset, ld. Counsel for the assessee sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-Section 7 to Section 11 of the Act. This Section code is not applicable to the assessee and it has been claimed before us that it was inadvertently filled in. The correct Section code applicable to the assessee is 12A(1)(ac)(iii) of the Act which is applicable for the Trust or Institution which has been provisionally registered u/s 12AB of the Act and they have to file an application for final registration at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities which have been raised earlier. On realising the mistake about mentioning wrong code, on 18.10.2023, the assessee uploaded a fresh Form 10AB selecting the correct Section code i.e. 12A(1)(ac)(iii) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt opportunity to the assessee, there is no compliance by the assessee, then ld. CIT (Exemption) can pass a speaking order in accordance with law. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee in ITA No. 1379/KOL/2023 is allowed for statistical purposes. Now, we take up ITA No. 1380/KOL/2023. 8. In this appeal, the grievance of the assessee is that ld. CIT (Exemption) has dismissed the assessee s application filed u/s 80G(5)(iii) of the Act solely on the ground that it is belated and is not maintainable. At the outset, ld. Counsel for the assessee submitted that as per the CBDT Circular No. 6 of 2023 dated 24.05.2023 the last date for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date as mentioned in paragraph 5(/7) shall also apply in case of all pending applications under clause (7/7) of the first proviso to clause (23C) of section 10 or sub-clause (777) of clause (ac) of sub-section (I) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form No. 10AB under the said provisions but such application has been furnished after 30-9-2022 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 as a valid application. Further, in cases where the trust had already made an application in Form No. 10AB, and where the Principal Commissioner or Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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