Assessee-trust was established on 6-5-2011, received initial approvals under sections 12A and 80G for promoting education. Amendments to sections 12A and 80G in 2020 mandated re-application for approval within three months from 1-4-2021. Reapplying as a charitable institution under section 12AB, Trust obtained provisional registration under section 80G(5)(iv) until assessment year 2024-25.Subsequently, trust applied for permanent registration under section 80G(5). Commissioner (E) rejected the application solely due to belated filing of application under section 80G(5)(iii) in Form No. 10AB on 23-11-2022. On appeal the Tribunal held that Circular No. 6 of 2023 dated 24-05-2023 clarified that even in case, where application in Form No. 10AB is rejected by Commissioner (E) on or before issuance of circular dated 24-5-2023, assessee-trust could make fresh application in Form 10AB on or before 30-09-2023.Since Commissioner (E) did not consider said circular while rejecting final registration under section 80G(5), in such situation, order passed by Commissioner (E) is set aside with a direction to reconsider Form No. 10AB for final registration under section 80G(5) by giving proper opportunity of being heard.Matter remanded.
Avani Thakkar Charitable Trust v. CIT (2024) 207 ITD 20 (Ahd) (Trib.)
S. 80G : Donation-Rejection of application-Delay in filing Form No 10AB-Matter is remanded to CIT(E) for reconsidering Form No. 10AB for final registration under section 80G(5) by providing opportunity of proper hearing.[S.80G(5), Form No. 10AB]
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