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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH
Chaloda Seva Samaj Trust The Commissioner 45, Kundan Tenement, of Income Tax Part 3, Opp: Vasna Police Vs (Exemption), Station, Vasna, Ahmedabad Ahmedabad-380007 PAN: AADTC2325H (Appellant) (Respondent) Assessee Represented: Ms. Arti Shah, A.R. Revenue Represented: Shri Nandkumar, CIT-DR Date of hearing : 08-10-2024 Date of pronouncement : 18-12-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against denial of Registration under Section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Commissioner of Income Tax (Exemption), Ahmedabad vide order dated 19-03-2024.
The registration was denied by Ld. CIT(E) on account of delay in filing the final registration application. List of Dates and Events in in this case are as follows:
Page No 2 Shaloda Seva Samaj Trust vs. CIT(E)
Sr. Dates Events Remarks No. 1. 10.01.2023 Incorporation of Trust 2. 12.02.2023 Date of Commencement of Activity 3. 28.02.2023 Date of receipt provisional Valid up to registration u/s 12A(l)(c)(vi) A.Y. 2025-26 4. 28.02.2023 Date of receipt provisional Valid for A.Y. registration u/s 80G(5) 2025-26 5. 29.09.2023 Date of filing final application u/s 12A(l)(c)(vi) 6. 30.09.2023 Date of filing final Delay of 48 application u/s 80G(5) days 7. 28.12.2023 Date of receiving final approval u/s 12A(l)(c)(vi) 8. 19.03.2024 Rejection of application filed u/s 80G(5)
Ld. CIT(E) has granted Final Registration u/s. 12A of the Act on 29-09-2023 however denied final registration for application filed u/s. 80G(5) of the Act wherein 48 days delay by the assessee.
We have heard rival submissions and perused the materials available on record. The Co-ordinate Bench of this Tribunal in similar case of delay in filing the application for Final Registration u/s. 80G(5) of the Act in the case of Bhurabhai Punjabhai Parsana Foundation Vs. CIT(E) reported in (2024) 164 taxmann.com 749 remanded the matter back to the file of Ld. CIT(E) for de novo consideration by observing as follows: “Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions (Approval under sub-section (5)) - Assessment year 2023-24-Assessee-trust had earlier been granted provisional approval in Form No. 10AC under clause (iv) of first proviso to section 80G(5) on 24-9-2021-It filed Page No 3 Shaloda Seva Samaj Trust vs. CIT(E)
application for grant of final approval under clause (iii) of first proviso to section 80G(5) in Form No. 10AB on 2-8-2023 Commissioner Exemption) having found that date of commencement of activities of trust was 11-11-2021 observed that assessee was required to file application for final approval on or before 30-9- 2022 and rejected application as not maintainable Whether on a reasonable interpretation, assessee could have filed application for grant of final approval under clause (iii) of first proviso to section 80G(5) upto 30-9-2023 in view of extention granted to registration of trust Lunder section 12A till 30-9-2023 Held, yes Whether thus application for grant of final approval could not have been rejected only on ground that same was not filed on or before 30-9-2022-Held, yes [Paras 10 and 13] [Matter remanded]” 4.1. Similarly in the case of Navsari Agricultural University Vs. CIT(E) reported in (2024) 164 taxman.com 256 the Co-ordinate Bench held as follows: “Section 80G of the Income-tax Act, 1961-Deductions - Donation to certain funds, charitable institutions (Approval) Whether once timeline prescribed for filing Form No. 10A for recognition under section 12A had been extended up to 30-9- 2023, same may be treated as extended for forms namely Form No. 10AB for renewal of approval/recognition/registration under clause (iii) of first proviso to section 80G also - Held, yes Assessee trust was an old Trust which was registered on 6-3-2004-It was granted provisional approval under section 80G(5) on 26-10- 2022 and filed application for grant of final approval under section 80G(5) on 28- 3-2023 Commissioner (Exemption) held that benefit of circular No. 6/2023 dated 24-5- 2023 of CBDT for filing belated application under clause (i) of first proviso to section 80G(5) was available till 30-9-2022 only and since assessee did not file application under section 80G(5) within time limit, application was to be rejected - Whether since assessee trust had filed application for grant of final approval under section 80G(5) within a period of six months from date of grant of provisional registration and it could have filed application for grant of registration under section 80G(5) in Form 10AB up to 30-9-2023 in view of extension granted to registration of trust under section 12A till 30-9-2023, application for grant of final registration under section 80G(5) could not be denied only on ground that same was not filed before 30-9-2022-Held, yes [Para 13] [In favour of assessee]”
Further in the present case, Final Registration u/s. 12A is already granted by the Ld. CIT(E) to the assessee Trust. Therefore, we deem it fit to set aside the matter back to the file of Ld. CIT(E) to grant Final Registration u/s. 80G(5) of the Act.
Page No 4 Shaloda Seva Samaj Trust vs. CIT(E)
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 18 -12-2024 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 18/12/2024 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