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2024 (8) TMI 1464 - AT - Income TaxRejection of regular/final 80G approval/registration as barred by limitation - Need to file regular 80G registration within a period of six months therefrom provisional registration granted - HELD THAT - Appellant assessee was granted a provisional registration u/c (iv) of s/s (5) of section 80G by an order u/c (vi) of s/s (5) of section 80G of the Act by the CIT(E). Therefore there remains no reason to draw out appellant s case from claiming benefit of extended period for filing application for regular registration. The circular 08/2022 also clarified that the extended period upto 30/09/2023 shall apply even in cases (i) where the application was rejected by the CIT(E) on or before issuance of this circular dt 24/05/2023 (ii) where due date for making/filing application has expired on or before 30/09/2023. In addition to above in reply to a specific query the appellant spelt out the reasons beyond delayed filing of application which in our considered view also formed sufficient reasonable ground to condone the delay. We find in similar facts circumstance the co-ordinate benches allowed benefit of extended time period in Rotary Club of Akurdi Charitable Trust 2024 (10) TMI 1246 - ITAT PUNE Shashvat Paediatric Care Foundation 2024 (3) TMI 1365 - ITAT PUNE Birmani Charitable Foundation 2024 (4) TMI 89 - ITAT PUNE Swachh Vapi Mission Trust 2024 (3) TMI 614 - ITAT SURAT TB Lulla Charitable Foundation 2024 (6) TMI 798 - ITAT PUNE and Gujarat Hira Bourse Ors 2024 (1) TMI 946 - ITAT SURAT and Bhamashah Sundarlal Daga Charitable Trust 2023 (11) TMI 1210 - ITAT JODHPUR Maintaining parity with former decisions we hold the application of the appellant was filed well within the extended time limit and in consequence we set-aside the impugned order of rejection for remand with a direction to treat appellant s application dt. 30/09/2023 as filed within the time limit prescribed u/c (iii) to first proviso to section 80G(5) of the Act r.w.c. 06/2023 and adjudicate the same on merits in accordance with law.
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