AASHRAY SEVA KENDRA ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

PER OM PRAKASH KANT, AM

This appeal has been preferred by the assessee against order dated 09.11.2024 passed by the Ld. Commissioner of Income-tax
(Exemptions), Mumbai [in short ‘the Ld. CIT(E)’], wherein the application of the assessee for registration u/s 80G of the Income- tax Act, 1961 (in sh raised by the assesse
1. In the fac learned Comm passing the rejecting the registration u inadvertent a section 80G(5
10AB.
2. In the fact learned Comm passing the i rejecting the registration u show cause n
3. In the fact learned Comm passing the rejecting the registration u the factual ma
2. We have heard the relevant materia provisional registrati application seeking however, inadvertent the first proviso to s provisional registrati wrong form, the Ld assessee observing as IT hort ‘the Act’) has been rejecte ee are reproduced as under:
ts and circumstances of the case and missioner of Income tax (Exemptions) ha impugned order dated 09.11.2024 in F e approval sought by the appellant under section 80G of the Act merely on and unintentional mistake in selecting cl
5) in place of clause (iii) of the said secti ts and circumstances of the case and missioner of Income tax (Exemptions) ha impugned order dated 09.11.2024 in Fo e approval sought by the appellant under section 80G of the Act without pro notice in respect of the proposed rejection.
ts and circumstances of the case and missioner of Income tax (Exemptions) ha impugned order dated 09.11.2024 in F e approval sought by the appellant under section 80G of the Act- in utter dis atrix of the case.
rival submissions of the parti als on record. The assessee ha on u/s 80G of the Act and the regular registration u/s 80
tly applied in Form No. 10AB in ection 80G(5) of the Act, which on. Due to application by the . CIT(E) declined to grant reg s under:
Aashray Seva Kendra
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TA No. 461/MUM/2025
d. The grounds in law, the as erred in Form 10AD t for final account of lause (iv) of ion in Form in law, the as erred in orm 10AD - t for final oviding any in law, the as erred in Form 10AD t for final sregards to ies and perused ad been granted ereafter filed an 0G of the Act, clause (iv)(B) of h was meant for assessee under gistration to the “3. On verifica found that th the assessee before applyin
4. As per ab assessee has has not claim has claimed application u/
fulfilling the s for approval i
Form is hereb
2.1 Before us, the decision of Co-ordina
ITA No. 6133/Mum circumstances resto considering the appli
The relevant finding o
“5. We have record. Befor case, it is imp proviso to sub Provided that make an app
Principal Com
(i) where the it stood imme
Other Laws (
Act, 2020], wi
(ii) where the such approva of the said pe
(iii) where t approved, at IT ation of the facts and circumstances of th he trust was incorporated on 14.09.201
e has already claimed exemption by f ng for approval in Form 10AB (Previous Y bove mentioned provision of Income Ta s to file Form 10AB u/s 80G(5)(iv)(B), if th med exemption in Previous years. Since th d exemption in Previous years, ther
/s 80G is not allowable. Further, the asse stipulated conditions prescribed for filing in Form 10AB. In view of the above this by rejected”
Ld. counsel for the assessee ate Bench in the case of Rotary C m/2024 wherein the Tribuna ored the matter back to the ication of the registration for re of the Tribunal is reproduced as heard the parties and perused the m re we proceed to examine the facts in portant to first look at the relevant provis bsection (5) of section 80G which read as t the institution or fund referred to in clau plication in the prescribed form and ma mmissioner or Commissioner, for grant of a institution or fund is approved under cla ediately before its amendment by the Ta
(Relaxation and Amendment of Certain ithin three months from the Ist day of Apr e institution or fund is approved and th al is due to expire, at least six months pri eriod; the institution or fund has been p least six months prior to expiry of the pe
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TA No. 461/MUM/2025
he case, it is 15. Further, filing ITR-7
Years).
ax Act, the he assessee he assessee refore this essee is not application application referred to the Charity Trust in al in identical
Ld. CIT(E) for egular approval.
s under:
material on assessee's sions of first under - use (vi) shall nner to the approval,- ause (vi) (as axation and Provisions) ril, 2021; he period of ior to expiry rovisionally eriod of the provisional ap activities, whi
[(iv) [*] where
(A) not com commenceme year from wh
(B) commence activities:]
6. Assessee, provisional ap proviso to sub (refer clause registration u for final appr once again m
(iv) of first pr correct sectio selected is cla
80G. We also as one filed u subsection (5
application fo for filing appli
6.1. From the our considere assessee has while filing th
Further, we n being heard advised, whi facts to avo discussions a Kolkata Benc
Centre (supra with a directio
(iii) to first p otherwise fou application of possible befo order to enab without any b
IT pproval or within six months of commence ichever is earlier: [or]
activities of the institution or fund have-- mmenced, at least one month prio nt of the previous year relevant to the a ich the said approval is sought; ed [*** Jat any time after the commencem in terms of the above provisions, first ap pproval under sub-clause (B) of clause bsection (5) of section 80G within and su
2 in Form 10A) and was given the up to AY 2024-25 on 04.04.2022. In the roval in Form 10AB, it is noticed that as mentioned same section i.e. sub-clause (B roviso to subsection (5) of section SOG w on code under which the assessee oug ause (iii) of first proviso to subsection (5
o noticed that ld. CIT(E) has treated the under sub-clause (B) of clause (iv) of firs
5) of section 80G and accordingly re or not fulfilling the stipulated conditions ication for approval in Form 10AB.
e perusal of forms filed and the facts of t ed view, there is merit in claim of the l s selected the wrong section code in he application for final registration in F notice that assessee did not have the opp before ld. CIT(E) due to incorrect cours ich otherwise assessee might have exp oid the impugned rejection. In view and respectfully following the above dec ch in the case of North Eastern Socia a), we remit the issue back to the file of on to grant final approval to assessee un roviso to section 80G(5) of the Act, if a und eligible. We also direct ld. CIT(E) to of the assessee for final approval as re the expiry of the provisional approval ble the assessee to have the benefit of s break. It is ordered accordingly.”
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ement of its or to the assessment ment of such pplied for a (iv) of first ubsequently provisional application ssessee has B) of clause whereas the ght to have 5) of section application st proviso to ejected the prescribed the case, in ld. AR that nadvertently
Form 10AB.
portunity of se of action plained the w of these cision of the al Research f ld. CIT(E), nder Clause assessee is decide the quickly as l granted in section 80G

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

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IT nstant case also, the assesse ub-clause (B) of clause (iv) of ction 80G as against the cla
Therefore, respectfully following we restore the matter back to th consider the application of th vant clause of first proviso to se the assessee meets conditions nds of appeal of the assessee the appeal of the assessee ced in the open Court on 07/0
d/- AJAGOPAL)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu
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ee inadvertently first proviso to ause (iii) of the g the finding of he file of the Ld.
he assessee for ection 80G(5) of s prescribed for are accordingly is allowed for 03/2025. d/-
KASH KANT)
ANT MEMBER
R, gistrar) umbai