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TMI Blog2024 (10) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... ered view also formed sufficient reasonable ground to condone the delay. We find in similar facts circumstance, the co-ordinate benches allowed benefit of extended time period in Rotary Club of Akurdi Charitable Trust [ 2024 (10) TMI 1246 - ITAT PUNE] , Shashvat Paediatric Care Foundation [ 2024 (3) TMI 1365 - ITAT PUNE] , Sarathi Youth Foundation [ 2024 (6) TMI 798 - ITAT PUNE] , Birmani Charitable Foundation [ 2024 (4) TMI 89 - 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 Ors [ 2024 (1) TMI 946 - ITAT SURAT] , Bhamashah Sundarlal Daga Charitable Trust [ 2023 (11) TMI 1210 - ITAT JODHPUR] . Thus, we hold the application of the appellant was filed well within the extended time limit and in consequence we set-aside the impugned order of rejection for remand with a direction to treat appellant s application dt. 22/08/2023 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. - Hon ble Smt Astha Chandra Judicial Member And Shri G. D. Padmahshali, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of compliance from the appellant assessee, the Ld. CIT(E) was constrained to reject to grant regular registration and cancel the provisional registration granted to appellant on 27/05/2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act as he could not draw any satisfactory conclusion about genuineness of activities of the appellant and satisfaction over compliance of requirements of any other law for the time being in force as are material for the purpose of achieving objective. 6. We note that, the statue empowers the registering authority to call any such documents or information so as to satisfy himself with twin prescriptions of section 12AB(1)(b)(i) of the Act viz; (A) genuineness of activities (B) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome autonomous exercise according to nature/character of charitable purpose vis-a-vis the applicant engaged into. In arriving to conclusion over satisfaction about the genuineness of activities and compliance of applicable law, the registration proceedings is expected to vouch predominantly; (i) whether applicant is a public charita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ITA No. 1379/PUN/2024 9. The long and short of the case is that; the appellant s application for provisional registration u/s 80G(5)(iv) of the Act was accepted by the respondent Revenue and certificate to that effect vide order dt. 15/11/2021 was issued. In compliance of terms of condition of provisional registration and applicable provisions of the Act, the assessee s vide its application From No. 10AB CIT EXEMPTION, PUNE/2023-24/12AA/12237 dt. 22/08/2023 applied for regular/final 80G approval/registration, this application however by the impugned order is rejected by the Ld. CIT(E) in limine on the ground that the application is barred by limitation. In view of the Ld. CIT(E), since the appellant had already commenced its activities on dt. 30/03/2021 i.e. much before the issue of provisional registration hence was under obligation to file an application seeking regular 80G registration within a period of six months therefrom provisional registration granted to it i.e. 15/11/2021. It is further the case of the Revenue that, delayed application filed was even beyond the extended time allowed by CBDT Circular 08/2022 dt. 30/09/2022. Thus said application of the appellant was barr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h September, 2022 by circular No. 8/2022 dt. 31/03/2022. Further on the representation from stakeholders/industry that various trust/intuitions etc., were not been able to file applicable forms 10A/10AB etc., within the due date prescribed owning to system glitches, the Board for removing this genuine hardship vide circular 06/2023 dt. 24/05/2023 extended the time limit further upto 30/09/2023 in all cases where the due date for making application has expired prior to such date. The para 5(i) r.w. para 1(c) of the former circular (supra) makes it very clear that the circular besides 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. 13. In the present case before us, reading from para 4 of impugned order it as an undisputed fact that the appellant assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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