MIDHANI PRIMARY HEALTH CARE CENTRE,HYDERABAD vs. ITO., WARD-10(1), HYDERABAD

Succinctly stated, the assessee trust had e-filed its application in Form-10AB seeking registration under section 80G of the Act on 11/11/2024. Thereafter, the CIT (Exemption), Hyderabad had issued notices dated 28/03/2025 and 20/05/2025 to the assessee trust wherein it was called upon to produce the copy of Memorandum of Association/Trust deed for verification and to furnish a detailed reply on the specific information as was called for in the said notices. In response, the assessee trust filed its reply.

The CIT (Exemption), Hyderabad in the course of the proceedings observed that the CPC has issued provisional registration in Form- 10AC, dated 02/10/2021 valid from AY 2022-23 to AY 2024-25. It was observed that the assessee trust should have applied in Form-10AB for regular registration under section 80G of the Act, at least six months

The assessee trust, aggrieved with the order of the CIT (Exemption), Hyderabad, dated 17/06/2025 has assailed the impugned passed by the CIT (Exemption), Hyderabad before us.

We have heard the Learned Authorized Representatives of both parties, perused the orders of the authorities below and the material available on record.

Admittedly, it is a matter of fact discernible from the record that the assessee trust had delayed filing of the application in Form-10AB for registration under section 80G(5), clause (iii) of the first proviso beyond the stipulated time period prescribed under the statute.

However, the CIT(Exemptions) rejected the said application vide order dated 17/06/2025 on the ground that the assessee Trust had 4 Midhani Primary Health Care Centre vs. ITO failed to apply for regular registration within the prescribed time limit. It was observed by him that as per the amended provisions introduced by the Finance Act, 2020, an application in “Form No. 10AB” should be filed at least six months prior to the expiry of the provisional registration or within six months from the commencement of its activities, whichever is earlier.

The CIT(Exemptions) further observed that the CBDT vide Circular No. 7/2024 dated 25-04-2024 had extended the “due date” for filing Form No. 10A/10AB till 30.06.2024. However, as the assessee Trust had filed its application in “Form 10AB” on 11/11/2024, therefore, it was time-barred. Accordingly, the CIT(Exemptions) rejected the application filed by the assessee society for regular registration under Section 80G of the Act on the ground of the delay involved in filing of the same.

Aggrieved, the assessee Trust has carried the matter in appeal before us.

We have heard the Ld. Authorised Representatives of both parties, perused the orders of the lower authorities and the material available on record.

Shri A V Raghuram, Advocate, Ld. Authorised Representative (for short, “Ld. AR”) for the assessee Trust, submitted that the delay in filing the application in “Form No. 10AB” was inadvertent and not deliberate.

Per Contra, Ms. M Narmada, Learned CIT-DR supported the order of the CIT(Exemptions), Hyderabad and submitted that the time limit prescribed under the law is mandatory in nature, and the CIT(Exemptions), Hyderabad has no discretion to condone the delay in filing of “Form 10AB”.

We have heard the Ld. Authorized Representatives for both parties and perused the material available on record.

Admittedly, the assessee Trust was granted provisional registration under Section 80G and had filed “Form 10AB” for regular registration on 11/11/2024. As observed by us hereinabove, the CBDT, vide Circular No. 7/2024 dated 25.04.2024, had extended the “due date”

Although the delay in filing the application for regular registration under Section 80G in “Form 10AB” is procedural in nature, but we are afraid that the provisions of the Act read along with the CBDT Circular No. 7/2024 (supra) are clear on the prescribed time limit in so far the filing of an application for regular registration in “Form 10AB” under Section 80G of the Act is concerned.

We thus, find no infirmity in the view taken by the CIT (Exemption), Hyderabad who had rightly, per the mandate of law, rejected the application filed by the assessee Trust for registration under section 80G of the Act as barred by limitation.

Resultantly, the appeal filed by the assessee Trust is dismissed in terms of our aforesaid observations.

The Principal Commissioner of Income Tax, Hyderabad.

"वभागीय""त"न"ध, आयकरअपील"यअ"धकरण /DR,ITAT, Hyderabad.

The Commissioner of Income Tax 6. गाड"फ़ाईल / Guard file