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TMI Blog2024 (10) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... se from claiming benefit of extended period for filing application for regular registration. The circular 08/2023 also clarified that the extended period upto 30/09/2023 shall apply even in cases, (i) where the application was rejected by the CIT(E) on or before issuance of this circular dated 24/05/2023 (ii) where due date for making/filing application has expired, on or before 30/09/2023. We find in similar facts circumstance in Shashvat Paediatric Care Foundation[ 2024 (3) TMI 1365 - ITAT PUNE] , Swachh Vapi Mission Trust [ 2024 (3) TMI 614 - ITAT SURAT] , TB Lulla Charitable Foundation[ 2024 (6) TMI 798 - ITAT PUNE] and Gujarat Hira Bourse[ 2024 (1) TMI 946 - ITAT SURAT] and Bhamashah Sundarlal Daga Charitable Trust [ 2023 (11) TMI 1210 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] whereby Ld. CIT(E) rejected to grant regular 80G recognition/certificate to the assessee for non-compliance. 2. Tersely stated facts borne out of the case records are; the appellant assessee was granted provisional 80G recognition on 06/02/2022, pursuant to assessee e-filed its application in Form No 10AB on 30/09/2023 thereby seeking grant of regular registration certificate u/s 80G(5)(iii) of the Act under the category of charitable society / institution. The Ld. CIT(E) in-order to verify the objects, genuineness of activities and to ascertain the fulfilment of conditions for granting registration u/s 80G(5) of the Act, was put the appellant to a notice dt. 05/12/2023 thereby called certain key but additional documents. Examining the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2022 or before the expiry of six months in terms of clause (iii) of first proviso to s/s (5) of section 80G of the Act. The appellant s application dt. 30/09/2023 for grant of regular registration was however admittedly filed after the expiry of former stipulate period. As a result, the application was rejected by the Revenue in limine on threefold grounds viz; (i) the application is barred by limitation, (ii) the appellant was not entitled to the extended time period in terms of circular 08/2023 dt. 24/05/2023 and (iii) absence of explicit provision/power to condone the delay in filing application for regular/final registration. (iv) non-compliance with the show cause notice including non-production of certificate of registration granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es covering cases of 10(23) and 12A registration also covers the cases falling u/c (i) of the first proviso to s/s (5) of the 80G of the Act. The clause (i) in turn refers to institutions or funds approved u/c (vi) by Ld. PCIT/CIT in relation to donation made after 31/03/1992. That is to say the assessee who is granted provisional registration by an order u/c (vi) of 80G(5) would then be entitled to extended time by virtue of 5(i) r.w. para 1(c) of circular (supra) and not otherwise. 9. In the present case before us, reading from para 7 of impugned order it as an undisputed fact that the appellant assessee was granted a provisional registration u/c (iv) of s/s (5) of section 80G of the Act by an order u/c (vi) of s/s (5) of section 80G of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to intimate the same to the assessee for due compliance. Thus, the said non-compliance by the assessee was purely accidental undeliberate, which better can be complied only if the matter is restored back. In view hereof, without commenting on merits, we remand the matter back to the file of Ld. CIT(E) with a direction to treat appellant s application dt. 30/09/2023 as filed within the time limit prescribed u/c (iii) to first proviso to section 80G(5) of the Act r.w.c. 06/2023 (supra) and adjudicate the same on merits in accordance with law after according two effective opportunities. 13. In result, the appeal is ALLOWED FOR STATISTICAL PURPOSES. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Tuesday ..... X X X X Extracts X X X X X X X X Extracts X X X X
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