RADHE KRUSHNA GAU SALA TRUST MOTA RAMPAR,PADDHARI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

4. It may be also noted that extension of due date as mentioned in paragraph 3(ii) shall also apply in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act as the case may be. Hence, in cases where any trust institution or fund has already made an application in Form No 10AB under the said provisions on or before the issuance of this Circular and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this Circular the pending application in Form No. 10AB may be treated as a valid application.

4.1 Further, in cases where any trust, institution or fund has already made an application in Form No 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code it may furnish a fresh application in Form No 10AB within the extended time provided in paragraph 3(ii) i.e. 30.06.2024.

Referring to the above, he pointed out that the CBDT vide afore- stated Circular had extended the due date of filing Form 10AB/10A, which earlier could be filed upto the extended due date of 24-05-2023, to the 30th June, 2024. The said extension was made, he pointed out from the Circular, noting the requests and representations received by the Board in this regard and with the view to avoid and mitigate hardship. Ld. counsel for the assessee pointed out from para 4 of the Circular, that the CBDT made it clear that the extended time would apply even to those applications which were pending for approval on the date of the issuance of the Circular i.e. 24-05-2024 before the Pr. CIT(E) and who had not passed order on the same till then. The ld. counsel for the assessee contended that in substance, vide the said Circular all assessees were given an extended time for filing application in Form 10AB upto 30th June, 2024 and all applications filed upto to the said date or considered by the relevant authority for approval upto to the said date were to be treated as validly filed within the prescribed time limit. Thereafter, he drew our attention to para 4.1 of the said Circular and pointed out that it allowed fresh applications to be filed within the extended time limit where the original application stood rejected in specified circumstances only i.e. where the application was furnished after due date or the application had been furnished under the wrong section code. Having stated so, the ld. counsel for the assessee pointed out that in the facts of the present case, the original application filed by the assessee in Form 10AB mentioned the incorrect section code and realizing this error therefore the assessee filed Radhe Krushna Gau Sala Trust Mota Rampar, A.Y. N.A. another application within the extended time given. He pointed out that the second application was filed even before the first application was rejected by the Ld.CIT(E). He drew our attention to the facts of the case pointing out that the first application was dated 23-03-2024 and was rejected by the CIT(E) vide his order dated 03-09-2024. That the fresh/second application, mentioning the correct section code, was filed by the assessee i.e. on 04-06-2024, before the rejection order of the Ld.CIT(E) on the first application filed dated 03-09- 24. He pointed out that while in the first application the assessee had mentioned the section code as “sub-clause (B) of clause (iv) of the first proviso to sub-section 5 “of section 80G(PB-29), the second application, impugned before us, mentioned the correct section code i.e.” clause (iii) of first proviso to sub-section 5 of section 80G “. He therefore stated that the original application having mentioned the wrong code and the revised application correcting that mistake, that too within the extended time given for filing application as per CBDT Circular, the assessee’s case stood squarely covered by para 4.1 of the CBDT Circular, which granted extended time for filing fresh applications where original application stood rejected on account of incorrect section code mentioned therein. He contended that the Ld. CIT(E)’s order rejecting the application as non-maintainable citing para 4.1, was therefore incorrect. The ld. D.R. however supported the order of the Ld. CIT(E) pointing out that the assessee’s earlier application was not rejected for any of the reasons specified in para 4.1 of the Circular and therefore the assessee was rightly denied benefit of extended time for filing form 10AB by the Ld.CIT( E ).

Radhe Krushna Gau Sala Trust Mota Rampar, A.Y. N.A.

In view of the above the order of the Ld.CIT (E) is set aside and he is directed to consider assessee’s application seeking approval u/s 80G(5) of the Act and pass order following due process of law.

Radhe Krushna Gau Sala Trust Mota Rampar, A.Y. N.A. 5. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 16-09-2025 Sd/- Sd/- (Sanjay Garg) (Annapurna Gupta) Judicial Member Accountant Member Ahmedabad : Dated 16/09/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद