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TMI Blog2025 (2) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... "General The Assessing Officer has erred not considering that Assessee Trust already had an 80G approval under the erstwhile provisions of 80G and hence the 80G approval should not have been rejected. 2. Ground of objection Based on law. 2.1 The rejection of the application under Section 80G(5) is incorrect and unlawful. 2.2 The rejection of the application under Section 80G(5) should be reconsidered based on merits. 2.3 The order passed by the CIT(E) is alleged to be bad in law and contrary to legal provisions. 3. Additional Grounds The Assessee craves leave to add, alter, amend, substitute and/or modify in any manner whatsoever all or any of the foregoing grounds at or before or at the time of appeal, to decide the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. There was an extension provided by CBDT for filing the applications of Trust upto 30 June 2024. The said form was filed on 25 May 2024. The assessee authorised representative appeared before the Officer with a prayer to consider the inadvertent error and process the same as under clause (iii) of the said section. The officer however did not consider the same and passed the order for rejection of 80G application as the application was filed under section 80G(5) (iv) (B) and no such change was possible in the system. It was pleaded that the mistake was inadvertent and occurred due to technical glitch. In this regard, she also placed reliance on the decision of coordinate bench of Pune ITAT on the case of Torna Rajgad Parisar Samajonnati N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for ready reference: "Facts of the case, in brief, are that the assessee is a trust applied for registration in Form 10AB u/s 12A(1)(ac)(vi)-ITEM(B) of the IT Act on 28.03.2024. With a view to verify the genuineness of the activities of the assessee and compliance to requirement of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued on 21.05.2024 through ITBA portal requesting the assessee to upload various information detailed in notice. In compliance to the above notice, desired information was furnished by the assessee trust. Ld. CIT, Exemption, Pune found that the application was furnished u/s 12A(1)(ac)(vi)(B) of the IT Act and the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shree Swaminarayan Gadi Trust vs. CIT, [2024] 162 taxmann.com 772 (Surat-Trib.) order dated 13.05.2024 wherein under identical situation Tribunal was pleased to allow the appeal of the assessee. Ld. AR further relied on another decision of the Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust in ITA No.1553/Del/2024 order dated 05.06.2024, wherein under similar circumstances, the Tribunal was pleased to allow the appeal of the assessee. Accordingly, Ld. AR requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to direct him to consider the application as filed under clause (iii) of section 12A(1)(ac) of the IT Act. 4. .............. 5. We have heard L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 12A(1)(ac)(iii) of the Act, or he can call for amended application from the appellant. 11. In the result, the appeal filed by the assessee is allowed for statistical purpose." 6. Respectfully following the above decision passed by the Co- ordinate Bench of this Tribunal (supra), we find force in the arguments of Ld. Counsel of the assessee that Ld. CIT, Exemption, Pune erred in dismissing the application for registration merely on a technical ground and accordingly we deem it proper to set-aside the order passed by Ld. CIT, Exemption, Pune and direct him to treat the application already filed by the assessee as under clause (iii) of section 12A(1)(ac) of the IT Act instead of under clause (vi) of section 12A(1)(ac) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the need to comply strictly with the conditions or requirements that are important to invoke a tax or duty exemption and to forgive non-compliance for either unimportant and tangential requirements or requirements that are so confusingly or incorrectly written that an earnest effort at compliance should be accepted." 6.2 The authorities below failed to appreciate that if the failure to consider the claim of option to discharge tax under Section 115BAA on the ground of failure on the fact of the petitioner to file Form 10-IC within the period stipulated under Section 115BAA would cause genuine hardship to the assessee. 5. Respectfully following the cited decisions (supra), we hold that the ld.CIT(E) was not justified in dismissing assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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