9911796707
TMI Blog2024 (7) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 ('the Act'), was rejected. The assessee has raised following grounds of appeal: "1. Learned CIT(E), Ahmedabad erred in rejecting the final approval u/s 80G(5) of the assessee trust by wrongly interpreted Circular No.6/2023 dated 24.05.2023. As a matter of fact, as per para 5(i) of Circular No.6/2023 dated 24.05.2023 the due date for filing form No.10A for getting approval u/s 80G(5)(iv) has been extended till 30.09.2023. 2. Based on application filed by the assessee trust in Form No.10AB dated 24.01.2023 for availing provisional registration in to final approval learned CIT(E), Ahmedabad erred in rejecting the final approval and passed the rejection order in Form No.10AD citing the reason of "delay in filling Form No. 10AB which he b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whichever is earlier hence, there was no delay on the part of assessee trust as they have applied within 6 days only as their activities were already undertaken since long. 4. The appellant craved leave to add, alter, delete, amend or rescind any of the above grounds of appeal s and when necessary with the permission of Income Tax Appellate Tribunal, Surat." 2. Brief facts of the case are that assessee is a trust registered with Office of the Assistant Charity Commissioner, Navsari vide registration No. A/458/Navsari dated 18.06.1984. The assessee-trust was also having registration under section 12A vide registration No. 110/274/N/85. After changes in the provision of under Section 12A with effect from 01.04.2021, where the trust or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the first time has made application for provisional approval under section 80G, which was granted on 19.01.2023 for three years from 19.01.2023 to assessment year 2025- 26, copy of which was annexed. The assessee on receipt of provisional approval filed application in Form No.10AB for final approval on 24.01.2023 i.e., within week of provisional approval. The assessee never obtained approval of their fund, though their activities commenced in the year 1984. The assessee also referred and relied upon the Central Board of Direct Tax (CBDT) Circular No.6/2023 dated 24.05.2023 and by referring para-7 thereof, the assessee requested to issue final approval. 3. The reply of assessee was not accepted by Ld.CIT(E) by taking view that CBDT in its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded that assessee was required to file application on or before 3.09.2022 as allowed by CBDT in its Circular No.8/2022 dated 31.03.2022. 5. On the other hand, Ld. CIT-DR for the Revenue supported the order of Ld.CIT(E) and submits that Ld.CIT(E) while rejecting the application clearly held that assessee has not filed its application within extended period that was unto 30.09.2022. 6. We have considered the rival submissions of both the parties and have gone through the order of Ld.CIT(E) carefully. We have also seen the copy of provisional approval accorded to the assessee vide order dated 19.01.2023. We find that the case of the assessee is that they have made application for provisional approval under section 80G, which was granted on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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