9911796707
TMI Blog2025 (3) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ical, as the facts and circumstances of the case only require filing the application under clause (iii) of first proviso to section 80G(5). We find that the impugned order is completely silent on any opportunity being granted to the assessee to rectify the error and file the revised application in Form No.10AB under clause (iii) of first proviso to section 80G(5) of the Act. Accordingly, we restore the matter to the file of the learned CIT(E) to grant an opportunity to the assessee to file the revised application in Form No.10AB under clause (iii) of first proviso to section 80G(5) of the Act and decide the same in accordance with law. With the above directions, the impugned order is set aside and grounds raised by the assessee are allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Trust is not qualified to make the application under Section 80G(5)(ii), since the application filed is non-maintainable and stands rejected; 5. The Commissioner of Income Tax (Exemptions), Mumbai, failed to give the Appellant Trust reasonable opportunity to validate the 80G Certificate; 6. The Appellant Trust had made an enquiry personally and was informed that the Section in which the Application vide Serial No.14-Clause of First Proviso to Sub-Section (5) of Section 80G. The Appellant Trust owing to inadvertence had mentioned in Clause-2 of First Proviso to Sub-Section (5) of Section 80G 7. The Appellant Trust was deprived out of natural justice since no opportunity was given to rectify the error occurred in selecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled application in Form 10AB seeking approval under section 80G(5) of the Income Tax Act[hereafter 'the Act']. It is found that the applicant has been granted Provisional Approval under Section 80G of the Act in Form 10AC valid from 23.03.2022 to AY 2024-25. 2. As the trust is provisionally registered, clause (ii) of 1st Proviso to section 80G(5) are applicable to it, which is reproduced as under: "(iii) where the institution or fund has been provisionally approved, at least six months prior to expiry of period of the provisional approval or within six months of commencement of its activities, whichever is earlier;". 3. On perusal of the Form 10AB filed by the assessee it was observed that the assessee has applied under Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, for grant of approval, - (i) where the institution or fund is approved under clause (vi) [as it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020], within three months from the 1st day of April, 2021; (ii) where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period; (iii) where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; (iv) in any other case, where activities of the institution or fund hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to expiry of the period of the provisional approval. There is no dispute that in the present case, the assessee filed such an application on 11/05/2024 in Form No.10AB, i.e. six months prior to expiry of the period of the provisional approval. However, we find that instead of mentioning clause (iii) of first proviso to section 80G(5) in the application in Form No.10AB, the assessee mentioned clause (ii) of first proviso to section 80G(5), which is applicable to the trusts which already have regular approval and the application is made for the renewal of the same. Therefore, we are of the considered view that the error committed by the assessee is merely inadvertent and clerical, as the facts and circumstances of the case only require filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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