Assessee-trust was established on 6-5-2011, received initial approvals under sections 12A and 80G for promoting education.\u00a0 Amendments to sections 12A and 80G in 2020 mandated re-application for approval within three months from 1-4-2021.\u00a0 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\u00a0 the\u00a0 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\u00a0\u00a0 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\u00a0 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\u00a0\u00a0 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.<\/p>\n","protected":false},"excerpt":{"rendered":"
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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49849","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cY1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49849"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49849\/revisions"}],"predecessor-version":[{"id":49850,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49849\/revisions\/49850"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}