9911796707
TMI Blog2024 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... Consequently, the impugned order of the Ld. CIT(E) is hereby set aside and quashed on this point and matter be remitted back to file of the Ld. CIT(E) with the direction to decide expeditiously afresh. - SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER For the Assessee: Shri C S Agarwal, Sr. Adv. And Shri Ravi Pratap Mall, Adv For the Revenue: Ms Nimisha Singh, CIT(DR) ORDER PER SUDHIR PAREEK, JM The aforetitled appeal arising out of the order dated 28.02.2024 passed by the Learned Commissioner of Income Tax (Exemption), Delhi (for the sake of convenience, hereinafter referred in short as Ld. CIT(E)] by which the application filed by appellant in form 10AB under clause (iii) of first proviso to sub section (5) of Section 80G of the Income Tax Act, 1961 (in short the Act ) rejected by stating that provisional certificate u/s 10 AC has been issued on 25.10.2022 and application in Form 10AB has not been filed within statutory time limit. 2. Solitary issue exists in this appeal for adjudication that the Ld. CIT(E) rejected Form 10AB dated 28.03.2024 in which approval under clause (iii) of first proviso to section 80G of the Act was sought by assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven much prior to year 1961 and as such no application could have been filed within six months from the commencement of activities. He further submitted that an application for the grant of approval u/s 80G of the Act in Form 10G had filed on which no order had been passed and since no order regarding approval or rejection was passed and Form 10G was replaced by Form 10A, he then filed another application for aforesaid purpose, and on said application provisional approval u/s 80G of the Act had been granted on 25.10.2022 and thereafter he filed form 10AB on 30.09.2023 for the grant of approval u/s 80G of the Act. So having granted the provisional approval on 25.10.2022, the approval sought as aforesaid could not been rejected only on the ground that application had not been filed within six months from the commencement of its activities, which was an impossibility. 9. The Ld. AR further argued that the solitary dispute involved in this appeal to be decided that whether the application filed by the assessee in Form 10AB on 30.09.2023 under rule 17A/11AA12e, had been filed within the prescribed time under clause (iii) of the first provision to section 80(G) of the Act or not? In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10AB for recognition u/s.12A of the Act and also for filing Form No.10A for recognition u/s. 80G of the Act extended up to 30.09.2023 for trusts filing registration under clause (i) of first proviso to section 80G(5) of the Act, we find no difference in continuing hardship as recognized by CBDT even in filing Form No.10AB for renewal of recognition u/s. 80G of the Act under clause (iii) of first proviso to section 80G(5) of the Act. In our view, this being a genuine hardship case, which is recognized by Revenue or CBDT by issuing a general circular, we are of the view that this specific provision of clause (iii) to first proviso to section 80G(5) cannot be excluded and or it has not been the intention of the CBDT while issuing the circular. There cannot be a distinction within the same provision without bringing out any exception and even this is for the benefit of provision the donors who are donating money to the charitable trusts for claiming exemption in their returns of income. In our view, we agree with the argument of Id. counsel for the assessee that the timeline prescribed under clause (ii) of first. proviso to section 80G(5) of the Act should be treated as directory and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023, and extended the due date for filing Form No. 10AB to 30.09.2022 by Circular No. 8/2022 dated 31.03.2022 and further to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023. 2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in i) Form No. 10A, in case of an application under clause (1) of the first proviso to clause (230) of section 10 or under sub-clause (1) of clause (ac) of sub-section (1) of section 12A or under clause (1) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub- section (1) of section 35 of the Act, till 30.06.2024; ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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