INDIAN RED CROSS SOCIETY DISTT BRANCH SAS NAGAR ,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

The Assessee is aggrieved by DIN & Notice/order No. ITBA/EXM/F/EXM45/2023-2024/1062081242(1) dt. 06/03/2024 which was passed by CIT (E), Chandigarh in response to Assessee’s Application No. CIT EXEMPTIONS CHANDIGARH/2023-24/12AA/11109 for final approval of the Trust under section 80G (5)(iii) of the Income Tax Act, 1961 dt. 23/09/2023; which application was filed in Form No. 10AB under Rule 11AA of the Income Tax Rules 1962. The said application was rejected as non maintainable under clause (iii) of First Proviso to Sub-Section (5) of Section 80G of the Income Tax Act, 1961. Therefore the present appeal under section 253 of the Income Tax Act, 1961 before us against the said rejection order dt. 06/03/2024 which is hereinafter referred to as “impugned order”. Factual Matrix 3. The Red Cross Society is globally recognized body for its laudable objectives and the work done by them both during the time of peace & war are remarkable.

The Assessee herein is an Indian Chapter Called Indian Red Cross Society its District Branch is situated at SAS Nagar, Mohali in the State of Punjab-160055, India. Section 80G of the Income Tax Act, 1961 as amended from time to time 5. deals with Deduction in respect of donations to certain funds, charitable institutions, etc.

Section 80G, Sub Section (5), first proviso which stipulates approval of a Charitable Trust or Institution is partly reproduced below: Provided that the institution or fund referred to in clause (VI) shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval,— (1) Where the institution or fund is approved under clause (VI) [as it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020], within three months from the 1st day of April, 2021; (ii) Where the institution or fund is approved and the period of such approval is due to expire, at least six months prior to expiry of the said period; (iii) Where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier; 7. The Clause (VI) as referred above is reproduced below:- “(vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Principal Commissioner or Commissioner;”

The Rule 11 AA of the Income Tax Rules which deals with the requirement for approval of institution or fund under clause (vi) of sub section (5) of 80G is reproduced below partly:- 11AA. (1) An application for approval under clause (vi) of sub-section (5) of section 80G, the institution or fund (hereinafter referred to as 'the applicant') shall be made in the following Form, namely:- (a) Form No. 10A in case of application under clause (i) or clause (iv) of first proviso to sub-section (5) of section 80G to the Principal Commissioner or Commissioner authorized by the Board; or (b) Form No. 10AB in case of application under clause (ii) or clause (iii) of first proviso to sub-section (5) of section 80G to the Principal Commissioner or Commissioner authorized under the said proviso. Further the Rule 11AA(2) of the Income Tax Rules, lists out the documents 9. which shall be attached or submitted with the application made in Form Nos. 10A or 10AB under Rule 11A(1) of the Income Tax Rules and stipulates as under: “ (2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form No. 10A or 10AB, as the case may be, namely:- (a) where the applicant is created, or established, under an instrument, self- certified copy of the instrument; (b) Where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant; (c) Self-certified copy of registration with Registrar of Companies or Reg- istrar of Firms and Societies or Registrar of Public Trusts, as the case may be; (d) Self-certified copy of registration under Foreign Contribution (Regula- tion) Act, 2010 (42 of 2010), if the applicant is registered under such Act; (e) Self-certified copy of existing order granting registration under clause (vi) of sub-section (5) of section 80G; (f) Self-certified copy of order of rejection of application for grant of approval under clause (VI) of sub-section (5) of section 80G, if any; (g) where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up; (h) Note on the activities of the applicant.” 10. We observe that after the application for final approval of Trust as above dated 23/09/2023, the Department of Income Tax issued a notice dt. 26/10/2023 through ITBA calling upon the assessee to specify the date of commencement of activities by the Assessee Trust/society including details / documents as mentioned in the said notice as they wanted to conduct inquiry with regard to actual activities of the Trust by virtue of provisions contained in 80G (5) of the Income Tax Act, second proviso which is reproduced below: "Provided further that the Principal Commissioner or Commissioner, on receipt of an application made under the first proviso, shall,- (i) Where the application is made under clause (i) of the said proviso, pass an order in writing granting it approval for a period of five years; ii) Where the application is made under clause (ii) or clause (iii) [of sub-clause(B) of clause (iv)] of the said proviso,- (a) Call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about- (A) the genuineness of activities of such institution or fund; and (B) the fulfilment of all the conditions laid down in clauses (i) to (v); (b) after satisfying himself about the genuineness of activities under item (A), and the fulfilment of all the conditions under item (B), of sub-clause (а), - (A) pass an order in writing granting it approval for a period of five years; or (B) if he is not so satisfied, pass and order in writing; (I) in a case referred to in clause(ii) or clause(iii) of the first proviso, rejecting such application and cancelling its approval; or (II) in a case referred to in sub-clause (B) of clause (iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard; (iii) where the application is made under clause (A) of clause (iv)) of the said proviso or the application is made under clause (iv) of the said proviso as it stood immediately before its amendment vide the Finance Act, 2023, pass an order in writing granting it approval provisionally for a period of three years from the assessment year from which the approval is sought,”

We observed that in response to the aforesaid notice of the Income Tax Department dt. 26/10/2023; the Assessee vide reply dt. 20/12/2023 brought to the notice of the Department, several things which were requisitioned vide aforesaid notice dated 26/10/2023 and in specific that “the said society started operation from 18/04/2006, however society was formally registered on 06/09/2022....”

However in view of above reply of the Assessee to CIT (E) another notice dt. 29/12/2023 was issued to the Assessee that they apparently too have not filed the application under clause (iii) of the first proviso to sub section (5) of Section 80G of the Act in Form No. 10AB within the due date mentioned under clause (iii) of first proviso to sub section (5) of Section 80G of the Act and therefore the assessee was requested to explain as to why their present application filed under clause (iii) of first proviso to sub section (5) of section 80G of the Act in Form No. 10 AB should not to be treated as not filed within the due date specified in the act and why the same should not be rejected as Non Maintainable. It was also observed therein that assessee has commenced its activities 18/04/2006. Whereas by virtue of clause (iii) of first proviso to Section 80G (5) you ought to have filed within due date. Clause (iii) of Section 80G (5) is specifically reproduced below: “Where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier.”

The Assessee responded on portal on 10/01/2024 to the aforesaid second notice dt. 29/12/2023 which amongst other contentions Interalia stated as under: “With reference to your notice U/S 80G (5) (iii) of the Income Tax Act, 1961 regarding INDIAN RED CROSS SOCIETY, SAS NAGAR (PAN: AABT10466K) bearing DIN & Notice No. ITBA/EEM/F/EXM43/2023- 24/1059207894(1) dt 29/12/2023, it is respectfully submitted that as Indian Red Cross Society, S.A.S. Nagar has already been granted Provisional approval under 02-Sub clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income Tax Act, 1961 as well as 80 G of the Income Tax Act, 1961 under 12- Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 dated 05/04/2023 respectively. Further Provisional registration is valid from 5th April, 2023 to AY 2025-26. Assessee has also applied for final registration under sec 80G (5) (iii) of the Income Tax Act, 1961 in form 10AB dt 21-09-2023 having acknowledgement no-280156480210923 in response to which your observation has been received dt 29/12/2023 bearing DIN & Notice No. ITBA/EEM/F/EXM43/2023-24/1059207894(1). The observation given by yourself that society has commenced its activities on 18.04.2006 and as per the provision of clause (iii) of first proviso to section 80G (5) of the Income Tax Act, 1961 where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional

The Ld. CIT (E) in his impugned order dt. 06/03/2024 has held as under: “11.3 In the instant case, the applicant has commenced its activities on 18.04.2006. Thus, application in Form No. 10AB has not been filed by the applicant within the time limit prescribed under Clause (iii) of first proviso to sub-section (5) of section 80G of the Act and also the applicant has not filed its application within the extended time limit provided by CBDT vide its circular No. 12 of 2021 dated 25/06/2021 circular No. 16 of 2021 dated 29/08/2021 and circular No. 8 of 2022 dated 31/03/2022.”

During the course of the hearing the Ld. Counsel for the Assessee Shri Tej Mohan Singh repeated and reiterated the brief facts of the case and the grounds of appeal on the basis of material available on the record including the paper book. He vehemently contended that impugned order of Ld. CIT (E) dt. 06/03/2024 rejecting the approval sought under section 80G (5) (iii) by holding it to be not maintainable is totally arbitrary and unjustified. The findings of Ld. CIT (E) that the Trust commenced its activities on 18/04/2006 is erroneous and therefore the application under section 80G (5) Clause (iii) the first proviso is beyond time limit, which is arbitrary and unjustified. Compilation of few orders of ITAT Co-ordinate Bench were tendered in support of his case. Per contra the Ld. DR has placed reliance on impugned order of the Ld. CIT (E) and has prayed that same may please be upheld. Findings & Conclusions We have minutely examined Form No. 10A dt. 29/03/2023 which is 19. application for registration or provisional registration or intimation or approval or provisional approval. In the said Form at Serial No. 4b date of incorporation / creation / registration is shown as 6th September 2022. The registration or incorporation number is 7641 of 2022-23 .The Authority granting registration / incorporation is Registrar of Society and prior to 06th September 2022 it was constituted under Indian Red Cross Society Act-XV of 1920. Nature of activities is charitable and type of constitution is society. Object of applicant is relief of the poor medical relief. [Volume II of PB] 20. We have also minutely examined Form No. 10AB dt. 23/09/2023 which is application for registration or approval or final approval of Trust. In the said Form at Serial No. 4b date of incorporation / creation / registration is shown as 06th September 2022. Section code is shown as Clause (iii) of first proviso to Sub Section (5) of Section 80G authority granting registration / incorporation is the Registrar of Society and prior to 06th September 2022 it was constituted under Indian Red Cross Society Act-XV of 1920, nature of activities is charitable and type of constitution is society .Object of applicant is relief of the poor medical relief. [Volume II of Paper Book]

We have also minutely examined form No. 10AC dated 05/04/2023 which is for Order for Provisional approval wherein date of provisional approval is 05/04/2023 under Clause (iv) of first proviso to sub section (5) of section 80G [page 8 & 9 of PB-I]. The Assessment year or years for which the Trust or institution is provisionally approved is from 05/04/2023 to A.Y. 2025-26 [i.e. till 31/03/2025]. Under serial no. 10 of the said Form 10AC at – “C” [Conditions for Approval] it is stated as under: “c. The institution or fund shall apply for approval within 6 months of commencement of the activities or at least 6 months prior to the expiry of period of provisional approval, whichever is earlier.” [emphasis supplied] We have also minutely examined Form No. 10AC which is for order for 22. provisional registration wherein date of provisional registration is 05/04/2023 under sub clause (VI) of clause (ac) of sub section (i) of Section 12A [ page 10 & 11 of PB-I]. The assessment year or year and for which the trust or institution is provisionally registered is from AY 2023-24 to AY 2025-26[ i.e.; till 31/03/2025]. Under Serial No. 10 of the said Form No. 10AC at J [condition for registration] it is stated as under: “j. The trust or institution shall apply for registration within 6 months of commencement of the activities or at least 6 months prior to the expiry of period of provisional registration, whichever is earlier.” 23. We now examine the legality, validity and proprietary of the impugned in light of forgoing. We are of the considered view that the assessee is Indian Red Cross Society, Dist: SAS Nagar, Mohali, Punjab which till it was incorporated on 06th September 2022 as society under Societies Registration Act- [XXI of 1860] and as amended by Punjab Amendment Act- 1957 was working under Indian Red Cross Society Act-XV of 1920 as per Serial No. 4 d of Form No. 10AB dt. 23/09/2023. Further even in reply letter dt. 20/12/2023 in response to first notice dt. 26/10/2023 of CIT (E) the assessee at para 3 had expressly stated that the “the said society started operation from 18/04/2006, however society was formally registered on 06/09/2022”. It is therefore very clear that as society under Societies Registration Act [XXI of 1860] and as amended by Punjab Amendment Act, 1957 it became a separate legal entity on 06/09/2022 the Certificate of Incorporation at page 102 of PB-I is proof enough. Be it noted this certificate of incorporation of assessee as Indian Red Cross Society District Branch SAS Nagar, Mohali, Punjab was not disputed by the Ld. DR of Income Tax Department at any stage. We therefore hold that Indian Red Cross Society District Branch SAS Nagar Mohali, Punjab became a distinct legal entity on 06/09/2022 and it is in that capacity they have made respective applications (supra) for various purposes under the provisions of Income Tax Act, 1961. This is basic aspect. It is a foundation issue which needs to be decided at outset threshold and not that since assessee commenced activities on 18/04/2006 and consequently their application under section 80G for registration in Form No. 10AB filed on 23/09/2023 is non maintainable. Be that as it may in second notice of CIT (E) dt. 29/12/2023 the assessee was called to explain why their application in form 10AB dated 23/09/2023 should not be rejected as non maintainable as not filed within due date. Since assessee trust / institution has commenced its activities on 18/04/2006 and consequently by virtue of provision of Clause (iii) of first proviso to Section 80G (5) which states that “where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of provisional approval or within six months of commencement of its activities whichever is earlier”. The assessee in reply dt. 11/01/2024 invited attention of CIT (E) to new regime as per memorandum of Finance Act, 2020. It was stated that Parliament in its wisdom has decided to differentiate between the Trust which were newly formed and the trust which were already doing charitable activities. In second category of cases, there are again two possibilities, one trust was already doing charitable activities and was already having registration under section 12AA or 80G(5) of the Income Tax Act, 1961. Such trust were directed to re-apply for registration under new procedure on or before 30th August 2020 but due to Covid-19 this date was subsequently extended from time to time and as per latest CBDT Circular No. 7 of 2024 dt. 25/04/2024, the last date is extended till 30/06/2024. There is second category of trust/institutions which were already doing charitable activities but never applied for registration u/s 80G (5) of the Income Tax Act, 1961. It is not a case that every charitable Trust / Institution has to apply for registration under section 80G (5) of the Income Tax Act, 1961. However simultaneously there is no bar in the Act, that such Trust or institution cannot apply for registration under section 80G of the Act, 1961 in the new procedure. In these kind of cases, the Trust/Institute though doing charitable activity may apply first for provisional registration / approval under the Act, after getting the provisional registration / approval the Trust/Institution have to apply for regular registration / final approval. These kind of Trust / Institutes will fall under sub clause (iii) of the proviso to section 80G (5) of the Income Tax Act, 1961, since they have obtained provisional registration / approval.

The word whichever is earlier in the present fact of the case which are very peculiar vis a vis law must be construed to have meaning within six months from date of provisional registration / approval only and if assesse society apply within six months from date of commencement of activities, the provision of law becomes unworkable to the present set of facts .The CIT (E) in our considered view has erred in law. In present case assessee had already obtained provisional Approval on 05/04/2023 and time begins to run from that date only and not date of commencement of activities which is wholly irrelevant in present set of facts.

The Centre heart of core dispute interse between the parties i.e. the Assesse and the department of income tax are the provisions of section 80 G (5)(iii) proviso as aforesaid . We have carefully perused the impugned order of CIT (E) dated 06.03.2024.We observe that CIT (E) in her first notice dated 26.10.2023 has laid emphasis on date of 18.04.2006 as that was the date provided by the assessee in form number 10 AB dated 23.09.2023 as the date for commencement of activities of society .In reply dated 20 /12/2023 it is stated in addition to 18.04.2006, that the assessee was formally registered on 06.09.2022 the date of incorporation of society under local laws of state of Punjab for which the necessary proof is on record. Therefore the Focus of the income tax department was on date of commencement of activities of society as 18/04/2006 and if this date is taken in to consideration then by virtue of section 80 G (5) (iii) particularly the the words within six months of commencement of its activities, the application in form number 10 AB dated 23.09.2023 reckoned from 18/04/2006 becomes hopelessly time barred. After the reply of the assessee dated 20/12/2023 the income tax department chooses to issue second notice calling upon the assessee to explain Why present application dated 23.09.2023 filed under section 80G (5) (iii) Proviso should not be treated as not filed within due date specified in the act and why it should not be rejected as Non Maintainable. The Assessee vide reply dated 11/01/2024 duly replied second notice the contents of which are already reproduced above in Para 13.

Be that as it may after carefully examining both the peculiar facts and circumstances of the present case as well as the provisions of section 80G(5)(iii) we are also of the considered view that the assesse prior to 23/09/2023 the date on which Form No. 10AB was filed was operating its activities in view of the provisional approval order dated 05/04/2023 and in fact even prior thereto. It was existing society which was provisionally approved as society under section 80G(5)(iii) and consequently the application for the final approval as society vide Form No. 10AB dt. 23/09/2023 which according to us is well within the time limit prescribed under section 80G(5)(iii) and therefore the Form No. 10AB came to be filed on 23/09/2023 which is well within time / due date i.e; within six months prior to the expiry of the period of provisional approval. The Ld. CIT(E) by taking into consideration that since activities of the society commenced since 18/04/2006, has not understood its significance / importance correctly i.e; the assesse was initially working under Red Cross Society Act, 1920 till it was formally incorporated as Society under the Societies Laws of Punjab on 06/09/2022. It is only after the certificate of incorporation as society the assesse got the new legal status as society under local laws of Punjab i.e; Societies Registration Act (XXI of 1860) and as amended by Punjab Amendment Act, 1957. It thus got a new status legally, it became a new person in the eyes of law w.e.f 06/09/2022. It is only thereafter the assesse on 05/04/2023 applied in Form No. 10AC for order for provisional approval under section 80G(5)(iii) first proviso which Form No. 10AC shows document identification no. AABT10466KF2023101 and application no. 100572070290323 with unique registration no. as AABT10466KF20231 and finally in Form No. 10AC which is for order for provisional registration under section 12A(i)(ac)(vi) they got provisional registration on 05/04/2023 vide document identification no. AABT10466KE2022101 and application no. 100436940290323 with unique registration no. AABT10466KE20221 from A.Y. 2023- 24 to A.Y. 2025-26. It is only thereafter finally the assesse vide Form No. 10AB dt. 23/09/2023 applied for final approval of Trust which is well within time i.e; within six months from 05/04/2023. Hence there is full and complete compliance of Form No. 10AB under section 80G(5)(iii) proviso and it is wrong and incorrect on part of the Ld. CIT(E) to say that it is non maintainable.

We also hold that in the facts and circumstances of the case the date of commencement of activity cannot be given any weightage as is sought to be done by the Department of Income Tax. If date of commencement of activity is given weightage then the date of provisional approval on i.e; 05/04/2023 becomes redundant and infructuous.

With regard to the words “whichever is earlier” appearing in Section 80G(5)(iii) we are of the view that this expression is required to be construed in the light of legislative development which took place on 01/04/2020 wherein in a new regime of registration and / re-registration or provisional final approval of trust/institution etc. came in force and finally the last date for completion of new regime emerged as 30/09/2022 / 30/09/2023 (Circular No. 6/2023 dt. 24/05/2023 of CBDT) by way of extension in due dates due to several circulars of CBDT. The current status is that this date is extended till 30/06/2024 vide CBDT Circular No. 07 of 2024 dt. 25/04/2024. Be that as it may it is an admitted position that assesse society legal status as a society under the Societies Registration Act [XXI of 1860] and as amended by Punjab Amendment Act, 1957 is w.e.f 06/09/2022 and prior thereto it was working under Indian Red Cross Society Act, XV of 1920 as per Sr. No. 4d of Form No. 10AB dt. 23/09/2023. On 05/04/2023 assessee society applied for provisional approval and it got provisional approval on 05/04/2023 itself. As a natural corollary and legally so also, they had to apply for final approval by filing Form No. 10AB which they filed it on 23/09/2023 i.e; within six months from 05/04/2023 which Form is within time limit of six months as contemplated under section 80G(5)(iii) with last deadline of 05/10/2023.

The expectation of the department is farfetched that Form No. 10AB ought to have been filed before due date i.e; 30/09/2022 (new regime) which date is now 30/06/2024 as aforesaid but when provisional approval itself is dated 05/04/2023 question of due date being 30/09/2022 (new regime) or 30/06/2024 (supra)just does not arises. Be that as it may the Form No. 10AB in the present case was filed before 30/09/2023 (Circular No. 6/2023 dt. 24/05/2023 of CBDT) hence before due date. The tussle between within six months from date of provisional approval or within six months from date of commencement of activities whichever is earlier in our respectful view is too trivial an issue particularly so when it is well settled law that construction of fiscal statute is to be done in such a manner that it becomes workable and not stagnant.

In a situation like present case date of provisional approval is of importance and relevant and not the date of commencement of activities and between the two the former would prevail over later. On question of compliance of due date i.e; 30/09/2022 / 30/06/2024 ( CBDT Circular No. 7 of 2024 dt. 25/04/2024)the said date is irrelevant (new regime). Be it noted that it is the substance in the Form which is of importance and not the Form itself. Be that as it may the Form No. 10AB dt. 23/09/2023 was filed on or before 30/09/2023 the due date ( which was extended by Circular No. 6/2023 dt. 24/05/2023 of CBDT) of filing. We also hold that by virtue of provisions contained in Section 80G(5)(iii) second proviso B(I) it is incumbent upon the Ld. CIT(E) if he / she is not satisfied, pass an order in writing “ (I) in a case referred to in clause (ii) or clause (iii) of the first proviso, rejecting such application and cancelling its approval; or (II) in a case referred to in sub-clause (B) of clause (iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard (Finance Act, 2023 w.e.f 01/10/2023).

The above provision of the statute simply, plainly and literally means that the jurisdiction of the Ld. CIT(E) is to pass order on merits if he / she wants to do it on account of non-satisfaction for both purposes of rejecting such an application and cancelling its approval. But in the instant case, unfortunately this has not happened instead it is held to be non-maintainable, on a trivial ground that date of commencement of activity is 18/04/2006 and / or Form 10AB dt. 23/09/2023 is time barred as it is filed beyond time i.e; 30/09/2022. Totality is ignored. In any case the said Form No. 10AB was filed before 30/09/2023 the due date which was extended (supra). There is thus no decision on merits of the case. Merits / demerits of Form No. 10AB dt. 23/09/2023 for final approval of assesse society are just not examined, an approach wholly untenable in law.

In the foregoing order of the Ld. CIT(E) is set aside with direction to pass a fresh order on merits as provided for it in law and decide the case after taking into consideration that the Form 10AB is filed within six months of provisional registration of assesse society i.e; 05/04/2023 on 23/09/2023 and much before expiry of such due date on 05/10/2023 the last date of expiry of six months of provisional registration and before due date of 30/09/2023 ( Circular No. 6/2023 dt. 24/05/2023 of CBDT) the due date of filing.

We are also of the considered view that Section 80G(5)(iii) proviso covers (i) Institution or fund that has been provisionally approved – six months prior to expiry of period of provisional approval or (ii) Within six months of the commencement of its activities, Whichever is earlier 34. In the present case since the assesse society had obtained provisional approval w.e.f 05/04/2023 and therefore, it was incumbent upon them to have filed Form No. 10AB on or before 05/10/2023 which in fact they have filed on 23/09/2023 much before the expiry of six months on 05/10/2023. The assesse society case is therefore covered by first part / limb of Section 80G(5)(iii) proviso as second part/limb deals with the commencement of the activities which is not applicable herein at all in the facts and circumstances of the present case as the case is first of the provisional approval after incorporation of society on 06/09/2022 which was obtained by the assesse society on 05/04/2023. The Form No. 10AB as natural corollary for final approval of assesse society was filed on 23/09/2023 well within due date of expiry of six months period from date of provisional approval. 35. The present case does not fall under second part / limb as the assesse society had commenced there activities from 18/04/2006 to 06/09/2022 / 05/04/2023 (80G) under Red Cross Society of India Act, 1920 the umbrella organization as stated and it is only on 06/09/2022 they acquired a new legal status upon incorporation under Societies Registration Act (XXI of 1860) and as amended by Punjab Amendment Act, 1957 and prior thereto they worked under Indian Red Cross Society Act, 1920. Therefore, the date of commencement of activity w.e.f 18/04/2006 is insignificant and is of no consequence.