MADHAV GAUSHALA CHARITABLE TRUST ,PANCHKULA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee Trust against the order passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as ‘ld.CI T(E)’] dated 11.07.2023 pertaining to 2022-23 assessment year whereby, the application of the assessee Trust for final registration u/s 80G of the Income Tax Act, 1961 ( in short ‘the Act) has been rejected, on the ground of limitation.
ITA No.536/CHD/2023 A.Y. 2022-23 2
The assessee Trust was earlier granted provisional
registration. However, the final registration of the assessee
Trust was rejected by the ld.CIT(E) observing that as per
clause (iii) of first proviso to sub-section (5) of Section 80G
of the Act, the assessee Trust was required to apply for final
registration atleast six months prior to the expiry of the
period of provisional approval or within six months of
commencement of its activities, whichever is earlier.
The ld.CIT(E) observed that the last date for application
was extended vide CBDT Circular No.8/2022 upto
30.09.2022. He further observed that as per the
submissions of the assessee, the assessee has already
commenced its activities during Financial Year 2020-21,
however, the present application was filed by the assessee on
05.01.2023 which was even after the last date for making
application as extended by the CBDT. He therefore, rejected
the application of the assessee being barred by limitation.
At the outset, ld. Counsel for the assessee has invited
our attention to various documents placed on the file to
show that the assessee had duly tried to upload the
application electronically before the due date, however, there
was a technical glitch on the website/portal of the Income
Tax Department due to which the assessee could not upload
ITA No.536/CHD/2023 A.Y. 2022-23 3
the application for final registration. The assessee has duly
communicated about the aforesaid technical glitch to the
Income Tax Department and regarding the inability of the
assessee to upload the application. The assessee in this
respect has referred to various e-mails and even has referred
to the response received from the Help Desk that they were
looking into the matter and further advised the assessee
Trust to re-try the uploading of the application. The ld.
Counsel for the assessee has submitted that the delay in
uploading the application was not intentional but due to the
aforesaid circumstances. He, in this respect has referred to
Paper Book page 1 to 6 to show that he has also raised
alleged grievance with the Grievance Cell of the Income Tax
Department. The aforesaid evidences on the file show that
the assessee had duly tried to upload the application for
final registration u/s 80G(5) of the Act within the extended
period of limitation. However, the same could not be
uploaded due to certain technical glitches, therefore, under
the circumstances, the dismissal of the application on the
ground of being barred by limitation by the ld.CIT(E) is not
justified. The impugned order of the ld.CIT(E) is, therefore,
set aside and the matter is restored to the file of the CIT(E)
to decide the application of the assessee for final
registration on merits after giving adequate opportunity to
ITA No.536/CHD/2023 A.Y. 2022-23 4
the assessee to present its case, irrespective of the fact that
there was any delay in uploading the application.
The appeal of the assessee is treated as allowed for
statistical purposes.
Order pronounced on 15 t h February,2024.
Sd/- Sd/-
(VIKRAM SINGH YADAV) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER
“Poonam” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकरआयु�त/ CIT 3. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 4. गाड�फाईल/ Guard File 5.
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
