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TMI Blog2024 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... aking an application at the first instance, however, for such a mistake, the permanent registration cannot be denied by the respondent. It cannot be disputed that CBDT extended the due date for filing of Form Nos.10A/10AB under the Act and as on the date, it stood extended till 30/06/2024 by Circular No.07/2024. It occurs to our mind that it would have been better, if the respondent cross-verifies the details submitted by the assessee at the earliest point of time of issuance of provisional certificate and should have issued a notice at that time by pointing out the wrong selection of section code by the assessee, so that the assessee could have rectified the mistake. We, therefore, taking a pragmatic view of the matter, deem it just and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for approval under section 80G(5) cannot be rejected on the basis of selecting the wrong form. 4. Learned CIT(E), however observed that such a decision was for that particular case and since the application filed by the assessee in Form No.10AB, seeking registration under section 80G of the Act is infructuous, the same is not maintainable. On that ground, learned CIT(E) rejected the same. Aggrieved by the order passed by the learned CIT(E), assessee is in appeal before us. 5. The ld.AR had submitted that there was lack of clarity at the time of filing the application by the assessee on 29/09/2023, as on account of newly introduced forms, requiring the assessee to apply for grant of provisional/final approvals. In fact, the time li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be passed in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the application was received: Provided also that the approval granted under the second proviso shall apply to an institution or fund, where the application is made under clause (i) of the first proviso, from the assessment year from which approval was earlier granted to such institution or fund; clause (iii) of the first proviso, from the first of the assessment years for which such institution or fund was provisionally approved; in any other case, from the assessment year immediately following the financial year in which such application is made.] 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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