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TMI Blog2024 (7) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... h Jayantbhai For the Assessee : Sh. Gorav Parasar, CA For the Revenue : Sh. Arvind Kumar, CIT-DR ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by assessee is arising out of the order of the Commissioner of Income Tax (Exemption), Jaipur dated 23/02/2024 [here in after ld. CIT(E) ]. 2. In this appeal, the assessee has raised following grounds: - 1. The ld. CIT(Exemptions) has erred on facts and in law by not granting approval u/s 80G(5) of the act on the ground that assessee has not filed application for seeking permanent approval within 6 months of commencement of its activities and also cancelling the provisional approval dated 08/03/2023 which was granted under clause (iv) of the first proviso to section 80G(5). 2. The Ld. CIT(E) erred in rejecting the application filed for approval u/s 80G(5) of the act as. 3. The appellant leave to add to, amend or delete the above grounds of appeal carves. 3. Succinctly, the fact as culled out from the records is that the assessee filed online application in Form No. 10AB seeking approval u/s 80G of the Income Tax Act, 1961. The notices were issued in response to that application filed by the assessee. While examining the details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 80G(5) by giving the following reasons: (i) The application in Form No.10AB under clause (iii) of first proviso to subsection 80G(5) is required to be filed at least 6 months prior to the expiry of provisional approval or within 6 months of commencement of its activities, whichever is earlier. (ii) The assessee commenced the activities on 10.02.2022 and thus the application was required to be filed by 10.08.2022 which got extended till 30.09.2022 as per CBDT Circular No.8/2022 dt. 31.03.2022. (iii) The assessee filed application for grant of permanent registration on 02.09.2023 filed the Provisional Registration on 01/03/2023 which is after the extended due date. No power is given under the Act to CIT(E) to condone the delay and therefore the application filed by the assessee is rejected as nonmaintainable for which reliance is placed on the decision of Hon'ble Kolkata ITAT in case of Bishnupur Public Education Institute 139 Taxman.com 121. Submission:- 5. Section 80G allows deduction to an assessee in computing his total income in respect of donation paid to any fund or institution. However, under subsection 5, the deduction is allowable only if such fund or institution i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court judgment in case of S. Nagaraj Others Vs. State of Karnataka Another [4 SCC 595] in para 18 of the order has held as under: 18. Justice is a virtue which transcends all barriers. Neither the rules of procedure nor technicalities of law can stand in its way. The order of the Court should not be prejudicial to anyone. Rule of stare decisis is adhered for consistency but it is not as inflexible in Administrative Law as in Public Law. Even the law bends before justice. Entire concept of writ jurisdiction exercised by the higher courts is founded on equity and fairness. If the Court finds that the order was passed under a mistake, and it would not have exercised the jurisdiction but for the erroneous assumption which in fact did not exist and its perpetration shall result in miscarriage of justice then it cannot on any principle be precluded from rectifying the error. Mistake is accepted as valid reason to recall an order. Difference lies in the nature of mistake and scope of rectification, depending on if it is of fact or law. But the root from which the power flows is the anxiety to avoid injustice. It is either statutory or inherent. The latter is available where the mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is specifically denied as is in second and third proviso to section 254(2A) of the Act. Hence the Ld. CIT(E) be directed to grant permanent registration on the basis of application filed on 08.03.2023. 11. The Ld. CIT(E) has relied on the decision of ITAT, Kolkata Bench. This decision is with reference to exemption u/s 10(23C)(vi) where it was held that CIT(E) does not have any power to condone the delay in granting approval for earlier years. This decision is on section 10(23C)(vi) and thus not applicable. Even the principal laid down in this decision and the High Court decision referred therein is that even if application is filed late, the approval should be granted from the AY relevant to the PY in which the application is filed. Therefore, the permanent registration ought to have been granted to the assessee at least from the date when the application is filed instead of rejecting the application in toto. 12. It is submitted that Hon'ble Supreme Court in case of CIT Vs. Lok Sewa Sansthan Samiti 105 Taxmann.com 203 (copy enclosed) has dismissed the SILP filed by the revenue against the decision of Hon'ble Allahabad High Court where it was held that where the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application. In view of above, 1. We respectfully request the Hon'ble ITAT to direct the CIT(E) to extend the provisional registration granted on 08.03.2023 until the final order of rejection is issued by the CIT(E). This extension is crucial to ensure the uninterrupted functioning of our organization's activities during the evaluation period. 2. Ld. CIT(E) be directed to grant registration u/s 80G(5) of the Act in pursuance to the application filed on 02.09.2023. 5. To support the contention so raised in the written submission reliance was placed on the following evidence / records / : S.No Particulars Pg No 1 Copy of Order in Form 10AD dated 20/02/2024 approving the assessee's registration u/s 12A of the Act 1-4 2 Copy of Article of Association and Memorandum of Association 5-17 3 Copy of Certificate of Incorporation issued by Ministry of Corporate Affairs 18 4 Copy of License u/s 8 issued by Registrar of Companies 19 5 Copy of audited Financial statements for FY 2022-23 20-32 6 Copy of Acnknowledgement of return filed for AY 2023-24 33 7 Copy of Computation of Income for AY 2023-24 34-35 8 Copy of Provisional Registration u/s 80G(5) of the Act in Form 10AC dated 08/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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