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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2023-24 Rotary Club Panchkula Foundation The CIT(E) बनाम 12, Institutional Area Rotary House, Chandigarh Sector 12-A, Panchkula "ायी लेखा सं./PAN NO: AAETR7569M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Nikhil Goyal, Advocate & Smt. Ashisha Mittal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT D.R सुनवाई की तारीख/Date of Hearing : 24/05/2024 उदघोषणा की तारीख/Date of Pronouncement : 28/05/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :
This is an appeal filed by the assessee society against the order of the Ld. CIT(E), Chandigarh dt. 20/03/2024 rejecting it’s application seeking registration under Section 80G of the Act.
Briefly the facts of the case are that the assessee society had moved an application for provisional registration which was allowed on 12-10-2022. Thereafter, the assessee society moved an application in Form 10AB for seeking registration under Section 80(G)(5)(iii) on 25/09/2023.
The application so filed by the assessee society was rejected for the reason that Form 10AB was filed beyond time limits prescribed under Clause (iii) of first proviso to sub-section (5) of section 80G of the Act and various other circulars issued by the Department from time to time and without going into the merits of the application.
Being aggrieved, the assessee society has filed the present appeal before us.
During the course of hearing, Ld. AR submitted that as per the latest Circular issued by the Central Board Direct Taxes (Circular no. 07/2024, dated 25-Apr-2024), an extended time limit has now been granted to all charitable trusts and societies to file fresh application in Form 10AB until 30-Jun-2024 and relevant paragraph 4.1 of the said circular reads as under:
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 afresh application in Form No. 10AB within the extended time provided in paragraph 3(H) i.e. 30.06.2024.
It was submitted by the ld AR that the case of the assessee society is covered by the scenarios envisaged in aforesaid para 4.1 of the CBDT Circular as the application seeking registration under Section 80G has been rejected for the sole reason that the application has been filed after the due date. It was accordingly submitted that in light of the aforesaid CBDT Circular, the order rejecting application of the assessee for registration under section 80G may kindly be quashed and the assessee society be granted liberty to file fresh application seeking registration under Section 80G and the matter thus be restored to the file of the ld CIT(E) to be adjudicated on merits after allowing necessary opportunity to the assessee society.
In her submissions, the ld CIT/DR didn’t raise any specific objection whether the liberty is granted to the assessee society in terms of moving the fresh application seeking registration under Section 80G in light of aforesaid CBDT Circular.
Having heard both the parties and considering the material available on record. Admittedly the application seeking registration under Section 80G has been dismissed in limine by the ld CIT(E) as barred by limitation without going into the merits of the case. The CBDT in its Circular no. 07/2024 dated 25-Apr-2024 has provided that representations have been received and on consideration of difficulties and with a view to avoid and mitigate genuine hardship, the due date has been extended further.