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2015 (11) TMI 1384 - AT - Income TaxDenial of approval under section 80G(5)(vi) - application in form No.10G for approval under section 80G(5)(vi) of the Act was not accompanied by a copy of registration granted under section 12AA of the Act, as per sub-rule (2) of rule 11AA of the Rules - Held that:- In the instant case, undisputedly the assessee has filed application for grant of approval under section 80G(5)(vi) of the Act without accompanying the copy of registration granted under section 12A of the Act. During the course of hearing, the ld. counsel for the assessee has admitted that the assessee has filed both the applications simultaneously and contended that the ld. Commissioner of Income-tax ought to have waited for disposal of the application for grant of registration under section 12A of the Act instead of dismissing the application for grant of approval under section 80G(5)(vi) of the Act. We do not find any force in this argument of the ld. counsel for the assessee, as the assessee was mandatorily required to file the copy of registration under section 12A of the Act along with the application for approval under section 80G(5)(vi) of the Act. If the application is not accompanied with the registration certificate under section 12A of the Act, the ld. Commissioner of Income-tax is within its jurisdiction to dismiss or reject the application for grant of approval under section 80G(5)(vi) of the Act at the threshold, as the requisite condition is not fulfilled. The ld. Commissioner of Income-tax is not under any obligation to wait for disposal of the application for registration under section 12A of the Act. The right course is to first of all apply for grant of registration under section 12A of the Act and after obtaining the same, one can apply for grant of approval under section 80G(5)(vi) of the Act. The approach of filing both the applications simultaneously is not proper and in that eventuality the ld. Commissioner of Income-tax is justified in rejecting the application for grant of approval under section 80G(5)(vi) for want of registration under section 12A - Decided against assessee.
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