VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS,, CHENNAI

There is a delay of 534 days in filing the appeal by the assessee.

The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.

The assessee has filed application for provisional registration u/s. 12A(1)(ac)(vi) of the Act and the Ld. CIT(E) has granted the registration on 08.06.2023 for A.Y 2024-25 to A.Y 2026-27 u/s. 12AB(1)(c) of the Act. The assessee has challenged granting the registration for three years u/s 12AB(1)(c) of the Act as the assessee was already registered trust and it was required to make application to 156/Chny/2025 :- 4 -: for provisional registration u/s.12A(1)(ac)(1) of the Act and registration should have been granted for five years u/s 12AB(1)(a) of the Act.

The Ld. AR has submitted that the assessee had made an application in Form-10A for provisional registration, but has wrongly chosen section “02 sub clause(vi) of clause (ac) of sub section (1) of section 12A in place of clause (i) of clause (ac) of sub section (1) of section 12A of the Act, as assessee trust was already registered u/s. 12A of the Act. The Ld. A.R therefore request to direct the Ld. CIT(E) to consider application under clause (i) of clause (ac) of sub section (1) of section 12A of the Act.

We have heard the rival submissions, and perused the materials available on record. It is evident that the assessee has mistakenly filed the application for provisional registration on 01.06.2023 u/s. 12A(1)(ac)(vi) of the Act and the Ld. CIT(E) has granted provisional registration on 08.06.2023 u/s. 12AB(1)(c) of the Act. As the assessee was already registered trust, it was required to make application under Section 12A(1)(ac)(i) of the Act, and Ld. CIT(E) was to grant registration u/s.12AB(1)(a) of the Act. We, therefore direct Ld. CIT(E) to consider the application filed on 01.06.2023 as having been made to 156/Chny/2025 :- 5 -: u/s. 12A(1)(ac)(i) of the Act and grant registration in accordance with law. Accordingly, the appeal is allowed statistical purpose only.

The assessee trust was granted approval u/s. 80G of the Act on 03.04.2007. The assessee subsequently filed application for provisional approval on 17.03.2022 under clause (iv) of first proviso to section 80G(5) of the Act and the Ld. CIT(E) granted provisional approval on 24.03.2022 for the period from 24.03.2022 to A.Y 2024- 25 under clause (iv) of first proviso to section 80G(5) of the Act. The assessee has filled appeal against not granting approval for five years.

The Ld. AR has submitted that the assessee trust was already having a valid registration u/s. 80G(5) of the Act therefore, assessee had wrongly applied under clause (iv) of first proviso to section 80G(5) of the Act and the Ld. CIT(E) has accordingly wrongly granted approval for three years. The Ld. AR of the assessee before us has requested that assessee has subsequently applied for approval under to 156/Chny/2025 :- 6 -: clause (iii) of the first proviso to Section 80G(5), therefore appeal may be dismissed.

We have heard the rival submissions, and perused the materials available on record. The assessee is old trust and was granted approval u/s. 80G of the Act on 03.04.2007. The assessee had wrongly applied under clause (iv) of first proviso to section 80G(5) of the Act and was granted provisional approval for three years accordingly . The Ld AR has now requested to dismiss the appeal as assessee has subsequently applied for approval under clause (iii) of the first proviso to Section 80G(5) of the Act. We, accordingly, dismiss the appeal.

By way of this appeal, the assessee has challenged the rejection of its application for registration under clause (iii) of the first proviso to Section 80G(5) of the Act. The application was filed on 28.06.2024.

The Ld. AR has submitted that the assessee has mistakenly filed application under clause (iii) of the Act, whereas the correct provision is as the assessee was already having registration u/s. 80G of the Act.

We have heard the rival submissions, and perused the materials available on record. The Ld CIT(E) has rejected the application for approval for the reason that assesee does not have valid registration for 5 years u/s 12AB of the Act. We have already directed the Ld. CIT(E) to consider the assessee’s application filed under Section 12A(1)(ac)(vi) of the Act as one made under Section 12A(1)(ac)(i) of the Act and decided the grant of registration u/s 12AB(1)(a) of the Act.

In the result, the appeals filed by the assessee in & 155/Chny/2025 are allowed for statistical purposes only, and the appeals in & 156/Chny/2025 are dismissed.