HAMAL MATHADI SHRAMIK VIKAS SANSTHA,AHILYANAGAR vs. CIT, EXEMPTION, PUNE, PUNE

There is a delay of 115 days in filing of the appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. It has been explained that the CA is 77 years old and has underwent operation due to critical illness. Further, he was advised complete bed rest. Therefore, there was a reasonable cause for delay in filing of the appeal before the Tribunal. After considering the contents of the condonation application filed along with the affidavit and after hearing the Ld. DR,

Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 21.03.2025 for approval of the trust under sub-clause (B) of (iv) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G of the Act, a notice was issued through ITBA portal on 02.05.2025 requesting the assessee to upload certain information / clarification. In response to the same the assessee filed various details. On verification of various details filed by the assessee the Ld. CIT(E) noticed various discrepancies for which he issued another notice to the assessee pointing out the discrepancies in response to which the assessee filed the requisite details. However, the Ld. CIT(E) was not satisfied with the submissions made by the assessee and rejected the application for grant of approval u/s 80G by observing as under:

Aggrieved with such rejection of approval u/s 80G by Ld. CIT(E), the assessee is in appeal before the Tribunal.

We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. We find the Ld. CIT(E) in the instant case rejected the application for grant of approval u/s 80G on the ground that the assessee failed to submit the copy of registration u/s 12A / 12AA prior to 01.04.2021 but has only submitted a copy of registration obtained on 05.04.2022 u/s 12A(1)(ac)(i) of the Act. When the Ld. CIT(E) has already verified the registration obtained on 05.04.2022 u/s 12A(1)(ac)(i) the same in our opinion could not have been issued without verifying the earlier record granting registration u/s 12A /12AA. We, therefore, find merit in the argument of the Ld. Counsel for the assessee that the copy of registration u/s 12A / 12AA prior to 01.04.2021 was deemed to be available on record of the Ld. CIT(E) and without

In view of the above discussion and considering the fact that the assessee has obtained the registration u/s 12A(1)(ac)(i) which has not been withdrawn or rejected, we, direct the Ld. CIT(E) to grant the approval u/s 80G of the Act. The grounds raised by the assessee are accordingly allowed.

In the result, the appeal filed by the assessee is allowed.