KOLHAPUR JILHA BRAMHAN PUROHIT SANGH,KOLHAPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

raised by the assessee are as under :

1. Under the facts and circumstances of the case and in law, the Hon'ble Commissioner of Income Tax Exemption has erred in rejecting the Application filed under Clause (ii) of first proviso to Kolhapur Jilha Bramhan Purohit Sangh [A] sub-section (5) of section 80G of the Income Tax Act without appreciating the fact that 15 days adjournment was sought by the assessee.

2. Under the facts and circumstances of the case and in law, the order passed by Hon'ble Commissioner of Income Tax Exemption deserves to be set-aside on the footing that request for adjournment was on record but was not considered.

3. Under the facts and circumstances of the case and in law, the Hon'ble Commissioner of Income Tax Exemption has erred in rejecting the Application filed under Clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, without granting proper opportunity of being heard. The Appellant be granted just and proper relief in this respect.

4. Under the facts and circumstances of the case and in law, assessee is eligible for registration under Clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act. Hence, registration be granted to assessee.

5. The Appellant craves the permission to add, amend, modify, revise, substitute, delete or alter any/all of the above grounds of appeal if deemed necessary at the time of hearing of the appeal.”

1.1 We have heard ld.Departmental Representative for the Revenue & perused the records.

Findings and analysis: 2. In this case, the ld.Commissioner of Income Tax(Exemption) has rejected the application of the assessee Kolhapur Jilha Bramhan Purohit Sangh [A] dated 11/04/2023 filed in Form 10AB for approval u/s 80G of the Act, only on one ground that the application is not maintainable as the assessee failed to file copy of Regular Approval under section 80G of the Act earlier issued to the assessee. However, assessee had filed copy of Provisional Approval under section 80G(5)(vi) of the Act. The relevant paragraph 4.1 of the ld.CIT(E)’s order is reproduced here as under : “4.1 The assessee was specifically requested vide the initial notice to furnish the copy f order of regular approval under section 80G(5)(vi) of the Income Tax Act, 196". Such copy is actually required to be furnished along with the application itself under the provisions of Rule 11AA(2)(e) of the Income Tax Rules, 1962. However, the assessee has neither submitted the s-me along with the application nor in response to the notice issued in this regard. Thus the assessee failed to furnish the same. The copy of order submitted by the assessee along with the present applicant in is a copy of provisional approval under section 80G(5)(vi) read with clause (iv) of first proviso to sub-section (5) of section 80G of ‘die Income Tax Act, 1961 and not a copy of regular approval under section 80G(5)(vi) read with clause (i) or clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. The non-submission of copy of order of regular approval under section 80G(5)(v ) of the Income Tax Act, 1961 establishes the fact that the prerequisite for application under clause (ii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 196 is not fulfilled Kolhapur Jilha Bramhan Purohit Sangh [A] in this case. Therefore, prima-facie it appears that the application is not maintainable.

5. In view of the above, the application filed by the assessee is treated as non-maintainable and hence, ‘rejected’ for statistical purpose without going into the merits of the case and no adverse inference is drawn against the assessee.”