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2024 (5) TMI 854 - ITAT PUNEGrant of approval u/s. 80G(5) - denial of approval as application was not filed within six months from the date of grant of provisional approval - as per DR in the absence of power to condone the delay the statutory authority cannot condone the delay - HELD THAT:- Tribunal constituted under the provisions of Income Tax Act, 1961 is not a Court but a Tribunal unless there is express power conferred by the said Act to condone the delay or exclude any period of limitation, the Tribunal would not be clothed with the power to condone the delay. It is trite law that in the absence of any conferment of power by the statute, the Tribunal cannot condone the delay in filing the application in Form 10AB. Thus, the ld. CIT, Exemption had rightly denied the grant of approval u/s. 80G(5) by placing reliance on the judgment in the case of State of UP Vs. Harish Chandra [1996 (4) TMI 519 - SUPREME COURT OF INDIA] as well as Union of India Vs. Kirloskar Pneumatic Co. Ltd. [1996 (5) TMI 87 - SUPREME COURT] In view of the above legal position, the ld. CIT, Exemption, Pune is justified in denying grant of approval u/s. 80G(5) - Assessee appeal dismissed.
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