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]

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.

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