UDASIN SADGURU GANGESHWAR JANKALYAN TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

Briefly stated f granted provisional 1961(In short ‘the registration, the asse No. 10AB under clau Act but said applica CIT(E) vide order da the assessee by way queries raised. Ther application which ha under: “3. In this 7/2024 dat fresh applica filed after d relevant para "4.1 F fund h and Comm applic solely furnish been f furnish the ex 30.06. 4. On perus trust had ea rejected on t of the fact th Udasin Sadguru ITA facts of the case are that the registration u/s 80G of the I Act’). Before expiry of the s essee applied for regular regist use (iv)(b) of first proviso to sectio ation of the assessee was rejec ated 08.03.2024 in view of non of filing documentary evidence reafter, again the assessee fil as been rejected by the Ld. CIT regard, it is noted that the CBDT c ted 25.04.2024 vide para 4.1 perm ation only in cases where the appli due date or filed under wrong section a is reproduced as under: Further, in case where any trust, in has already made application in Form where the Principal Commis missioner has passed an order reje ation, on or before the issuance of th on account of the fact that the appl hed after the due date or that the app furnished under the wrong section c h a fresh application in Form No. 1 xtended time provided in paragrap .2024,". sal of the records, it is found that th arlier filed application in Form 10AB the ground of non-compliance and not hat the application was furnished af Gangeshwar Jankalyan Trust 2 A No. 5867/MUM/2024 e assessee was Income-tax Act, said provisional tration in Form on 80G(5) of the cted by the Ld. n-compliance by e to the specific led the present (E) observing as circular No. mits filing of ication was n code. The nstitution or m No. 10AB, ssioner or ecting such his Circular, lication was plication has ode, it may 0AB within ph 3(ii) i.e. he applicant which was t on account fter the due date or that wrong sectio apply again In view of t registration i 3. Having heard t perusal of the mat Commissioner of In assessee’s application interpretation of CBD assessee was not e circular permits the f the original applicati an incorrect section c the aforesaid circu opportunity to compl the Income-tax Act, the present case, the of non-compliance w the interest of subst assessee’s application summarily rejected remanded to the file the assessee’s eligibil Act, in accordance wi Udasin Sadguru ITA t the application has been furnished on code. It makes the assessee trust as per the circular 07/2024 dated 2 the same, this application for regula is not maintainable and the same is re he rival submissions of the pa terial on record, we find th ncome Tax (Exemptions) ha n primarily on the ground that DT Circular No. 7/2024 dated 2 entitled to file a fresh applica filing of a fresh application only ion was submitted after the du code. In our considered opinion ular is to afford applicants ly with the requirements under 1961 (hereinafter referred to a assessee’s application was reje with notices issued during the tantial justice, we find it appro n be examined on its merits ra at the threshold. Accordingly of the Ld. CIT(E) for a fresh d lity for registration under Sectio ith law. Gangeshwar Jankalyan Trust 3 A No. 5867/MUM/2024 d under the ineligible to 25.04.2024. arization of ejected.” arties and upon hat the learned as rejected the t, under a strict 25.04.2024, the ation. The said y in cases where e date or under n, the purpose of an additional r Section 80G of as "the Act"). In cted on account proceedings. In opriate that the ather than being , the matter is determination of on 80G(5) of the 4. In the result, th for statistical purpose Order pronoun (KAVITHA RA JUDICIAL M Mumbai; Dated: 14/02/2025 Rahul Sharma, Sr. P.S.