Question And Answer
Subject: denial of benefit of exemption u/s 80G
Querist: lokesh
Answered by:
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Date: June 13, 2023
Query asked by lokesh

Respected sir,

A charitable trust started in 1955 enjoying exemptions u/s 12A as well as 80G was allowed to the donation made to it. It was granted registration u/s 12AB . However, 80G exemption was provisionally allowed for A.Y 2021-22 to 2023-24 . It failed to renew it before 30th Sept 2022 . It filed form 10AB in October 22 for renewal of 80G  benefit. However, the dept rejected the application on the ground of limitation period  of 6 months.

kindly advice the future course of action.

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The action of the Department is right. The Assessee should make an application for condonation of delay before the CBDT under section 119 (2)(b) of the Act. On no response (after follow-ups) or rejection by the Board, the assessee should file a Writ petition before the jurisdictional High Court as there is no alternative efficacious remedy.

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