THE SURAT DISTRICT CRICKET ASSOCIATION,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD
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Income Tax Appellate Tribunal, AHMEDABAD “ C ” BENCH
Before: Smt. Annapurna Gupta & Shri T.R Senthil Kumar
आदेश/ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the assessee as against the rejection order dated 20.09.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 80G(5) of the Income Tax Act, 1961 for late filing of the application in Form No.10AB.
On perusal of records it is found that the impugned order was passed by the Ld.CIT(E) on 20.09.2023 and the present appeal is filed on 26.02.2024. We note that the registry has not issued any defect notice about the delay in filing the appeal before the Tribunal. However,
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the assessee filed an affidavit that assessee-trust did not aware of the rejection order passed by the Ld.CIT(E), as the assessee did not received the rejection order by hard copy or on the registered mail id, when the office-bearer check on the portal and e-proceedings link through their Tax Consultant they became aware of the rejection order passed by the Ld.CIT(A). Therefore, the appeal was filed on 26.02.2024. Thus, if at all there is a delay, the same is not intentional and deliberate on the part of the assessee-trust and prayed to condone the delay. The Ld.CIT-DR appearing for the Revenue has no serious objection in condoning the above appeal. Thus, for avoiding any technical issue, the delay, if any is hereby condoned.
The Ld.CIT(E), held that the assessee-trust commenced its activity on 14.08.1987, and was granted provisional registration u/s.80G(5) of the Act on 07.04.2022, but application in Form No.10AB for final registration u/s.80G(5) of the Act was filed on 29.03.2023 which is beyond 6 months of provisional registration granted to the assesee. When the same was put across for verification, the assessee failed to give explanation, thereby the application for final registration u/s.80G(5) of the Act was rejected by the Ld.CIT(E) as not maintainable.
At the outset, the Ld.Counsel for the assesee drawn our attention to the CBDT Circular No.7 of 2024 dated 25.04.2024 and thereby requested to set-aside the present appeal to the file of the Ld.CIT(E) to pass fresh order, due to the extended period upto 30.06.2024 as prescribed by the CBDT.
Per Contra, the Ld.DR appearing for the Revenue drawn our attention to paragraph 4.1 of the above Circular No.7 of 2024 and
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submitted that the Ld.CIT(E), rejected order in assessee’s case was dated 20.09.2023 and the Board Circular no.7 of 2024 is dated 25.04.2024. Therefore, the assessee is required to file fresh application in Form 10AB to avail the benefit of extended time as provided in the Board Circular.
We have given our thoughtful consideration and perused the materials available on records including the CBDT Circular No.7 of 2024, which reads as follows: “...4.1 Further, in cases where any trust, institution of 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, society 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...”
6.1 In the present case, impugned order passed by the Ld.CIT(E) is dated 20.09.2023, which is much prior to the Board Circular No.7 of 2024 dated 25.04.2024. Further we don’t find any infirmity in the order passed by the Ld.CIT(E), since the Application was filed beyond the period of six months from the date of grant of provisional registration of the Trust, as prescribed in the Act. However, as per para 4.1 of the CBDT Circular No.7 of 2024, the assessee is required to make fresh application before the Ld.CIT(E). On proper filing of the application in Form No.10AB by the assessee-trust, well before 30.06.2024, the Ld.CIT(E) is directed to pass fresh order in accordance with law. With this direction, the appeal filed by the assessee is allowed.
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In the result, the appeal is allowed for the statistical purposes.
Order pronounced in the open court on 29-05-2024 Sd /- Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER (True Copy) Ahmedabad : Dated 29/05/2024 Manish
