9911796707
TMI Blog2024 (10) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... Commencement of activities. * Religious trust are not eligible u/s 80G(5(iii). At the same time, it was clarified in the impugned order that the provisional approval dated 02.10.2021 under clause (iv) of first proviso to sub-section (5) of Section 80G of the Act was also being cancelled there by. 2. That is why, the appellant is before this Appellate Tribunal, by way of this appeal. 3. Arguments heard. File perused. 4. As noticed above, the first ground for rejection of approval u/s 80G of the Act is that the applicant accepted to have been begun its activities from 05.11.2020, whereas the application in Form No. 10AB came to be filed beyond the prescribed period of six months, and as such, said application was not maintainable. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before disposal of the application, and the matter needs to be remanded. Therefore, having regard to the extension of period by CBDT vide circular No.7 dated 25.4.2024, we deem it a fit case where the application rejected deserves to be restored to its original number for fresh decision by learned CIT(E), so far as the second ground is concerned. 7. The second ground for rejection of the application of the appellant trust, as per impugned order, is that religious trusts are not eligible u/s 80G(5)(iii) of the Act and the applicant being a religious trust does not fall within scope of section 80G of the Act. In this regard, Learned CIT(E) has referred to the objects of the applicant trust as available in the original trust deed dated 05.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vidhan dated 29.01.2024. Ld. AR for the appellant has submitted that applicant trust has already been registered under section 12AB of the Act; that in that application nature of the activities of the applicant trust was specifically mentioned as "charitable activity" and there was no objection from the department like the one raised while passing the impugned order, and as such, the impugned order rejecting approval under section 80G deserves to be set aside. Learned AR has placed on record copy of application for registration submitted in Form No. 10AB i.e. under section 12 AB of the Act, where in column 3, nature of the activities have been described as "charitable". In the course of arguments, Ld. DR for the Department has not dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be rejected by Learned CIT(E).
Conclusion
12. Since reasonable opportunity of being heard was not granted to the appellant-trust to respond to the show cause notice dated 11.03.2024, we find that this is a fit case for remand of the matter to Learned CIT(E) for decision afresh after providing reasonable opportunity of being heard to the applicant.
Result
13. For the abovesaid reasons and in view of the above discussion, this appeal is disposed off for statistical purposes, and the matter is remanded to Learned CIT(E) for decision of the application u/s 80G(5)(ii) of the Act afresh, in accordance with law, after affording reasonable opportunity of being heard to the applicant.
Order pronounced in the open court on 22/07/2024. X X X X Extracts X X X X X X X X Extracts X X X X
|
