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TMI Blog2025 (3) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... nable opportunity of being heard. The order of the CIT (Exemption), Pune may kindly be set aside and permanent approval u/s 80G may kindly be granted with the restoration of provisional approval granted u/s 80G, in form No 10AC on 24-09-2021. 2. On the facts and in the prevailing circumstances of the case and in law, the learned CIT (Exemption), Pune has erred in rejecting the application in form 10AB filed under clause (iii) of first proviso to sub-section (5) of section 80G of the Income-tax Act, 1961 (hereinafter referred as "the Act") for permanent approval in which clause (ii) was inadvertently mentioned in place of clause (i) of first proviso to sub-section (5) of section 80G of the Act. The appellant was eligible for filing application under clause (1) of first proviso to sub-section (5) of section 80G of the Act in view of extended period upto 30-06-2024 granted vide CBDT circular No-07/2024 dated 24- 04-2024. The order of the CIT (Exemption), Pune may kindly be set aside and approval u/s 80G may kindly be granted for 5 years with effect from AY 2022-23 by treating the said application filed under clause (i) of first proviso to sub-section (5) of section 80G of the Act f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional support to those who have lost someone to suicide and its main source of income is by way of donations from corporate and other trusts. The assessee is registered u/s 12A of the Act vide registration dated 28.05.2021 issued by the CIT(E) for the period of five years from AY 2022-23 to AY 2026-27. The assessee trust is also provisionally registered u/s 80G of the Act prior to 31.03.2021 vide registration dated 31.03.2008 and therefore entitled to get fresh registration u/s 80G of the Act for a period of five years from AY 2022-23 to AY 2026-27, without any verification by the Department, by making application under clause (i) to first proviso to sub-section (5) of section 80G of the Act, as per amended procedure. 3.1 The assessee filed an application in Form 10AB on 04.05.2024 (within the extended time up to 30.06.2024, as per CBDT Circular No. 7 of 2024 dated 25.04.2024). The said application was inadvertently made under clause (iii) instead of clause (i) of first proviso to section 80G(5) of the Act. On receipt of the application along with annexures, with a view to verify the genuineness of activities of the assessee and fulfillment of the conditions laid down in clause (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and all the grounds of appeal relate thereto. 5. The Ld. AR submitted that the application for registration was inadvertently made under clause (iii) instead of clause (i) of first proviso to section 80G(5) of the Act. This is a bonafide mistake of the assessee without any ulterior motive. He submitted that this is an inadvertent mistake of the assessee which is curable defect and the Ld. CIT(E) could have considered the application as filed in clause (i) instead of clause (iii) of first proviso to section 80G(5) of the Act. He submitted that the Ld. CIT(E) rejected the application mainly on technical ground i.e. the trust has started activities much before the date of application. In support of the above claim of the assessee, the Ld. AR placed reliance on the decision(s) of various Benches of the Tribunal. He brought to our attention the decision of the Kolkata Bench of the Tribunal in the case of Nitdaa Foundation Vs. CIT(E) in ITA No. 667/KOL/2024, dated 20.08.2024 and the decision of the Pune Bench of the Tribunal in the case of Help For Children In Need Foundation Vs. CIT(E) in ITA No. 1774/PUN/2024, dated 09.12.2024. The Ld. AR also submitted that the Ld. CIT(E) did not men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. Admittedly, the assessee filed an application for regular registration u/s 80G(5) of the Act under wrong code. The Ld. CIT(E) has rejected the application of the assessee for the reason(s) reproduced above. We find force in the arguments advanced by the Ld. AR and also note that the impugned issue has been decided in favour of the assessee by the various Co-ordinate Bench(es) of the Tribunal which are cited above including the Co-ordinate Bench of the Pune Tribunal. 7.1 We have perused the decision of the Kolkata Bench of the Tribunal in the case of Nitdaa Foundation (supra). In the said case, the Tribunal under the similar set of facts held that the error on the part of the assessee for mentioning the wrong clause is deemed to be a curable defect and the application on Form No. 10AC is deemed to be filed under clause (i) of the first proviso to sub-section (5) of section 80G. The order of the Ld. CIT(E) was thereby set aside by ITAT, Kolkata and the Ld. CIT(E) was required to consider the application as filed under clause (i) of the first proviso to section 80G(5) of the Act. 7.2 The decision of the Pune Bench of the Tribunal in the case of Help For Children In Need F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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