SAVE SHAKTI FOUNDATION,CHENNAI vs. CIT EXEMPTION, CHENNAI

माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Save Shakti Foundation CIT (Exemption) बनाम No.10, 3rd Main Road, Kottur Gardens Chennai. / Vs. Kotturpuram, Chennai - 600 085 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAUTS-7506-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Y. Sridhar (FCA) - Ld. AR � थ�कीओरसे/Respondent by : Shri G. Suresh (JCIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-04-2024 घोषणाकीतारीख /Date of Pronouncement : 26-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The assessee sought early hearing of this appeal and the application was placed before the bench for grant of early hearing. Upon perusal, it transpires that the assessee is aggrieved by rejection of an application filed by it on 27.09.2023 seeking registration under clause (ii) of first proviso to Sec. 80G(5). The Ld. CIT(Exemptions), vide impugned order dated 07.03.2024, rejected the same on the ground that the assessee was granted provisional approval up-to AY 2024-25. Therefore, the application ought to have been made under clause (iii) instead of clause (ii). The application was held to be not-maintainable which has led to present appeal by the assessee.