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Chandrawati Devi Foundation Trust Versus CIT (Exemption) Lucknow

Denial 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 h .....

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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 .....

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rant of approval under section 80G(5)(vi) for want of registration under section 12A - Decided against assessee. - ITA No.373/LKW/2015 - Dated:- 14-8-2015 - SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER For The Appellant by: Shri. Abhinav Mehrotra, Advocate For The Respondent by: Shri. Sanjay Kumar, CIT (DR) ORDER PER SUNIL KUMAR YADAV: This appeal is preferred by the assessee against the order of the ld. Commissioner of Income-tax denying approval under sect .....

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n filing of the appeal, we decline to condone the delay. Accordingly this appeal is dismissed being barred by limitation. We, however, adjudicate the appeal on merit also. 3. During the course of hearing, the ld. counsel for the assessee has submitted that the ld. Commissioner of Income-tax had dismissed the application for approval under section 80G(5)(vi) of the Act even without waiting for the result of application moved for grant of registration under section 12AA of the Act. The ld. counsel .....

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ccordance with the law and the matter may be set aside to his file for reconsideration. He has, however, admitted that the ld. Commissioner of Income-tax has finally dismissed the application for want of registration under section 12AA of the Act. 4. The ld. D.R., on the other hand, has invited our attention to rule 11AA of the Rules with the submission that the application for approval of any Institution or fund under clause (vi) of sub-section (5) of section 80G shall be in form No.10G and sha .....

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in accordance with the law, his order deserves to be confirmed. The ld. D.R. has further contended that from the reading of rule 11AA of the Rules, it appears that the application for grant of registration under section 80G(5)(vi) of the Act should be filed after obtaining registration under section 12AA of the Act whereas the assessee has filed the application for approval under section 80G(5)(vi) of the Act even before obtaining registration under section 12A of the Act. 5. Having carefully e .....

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n of the request for grant of approval under section 80G(5)(vi) of the Act. For the sake of reference, we extract rule 11AA of the Rules as under:- REQUIREMENTS FOR APPROVAL OF AN INSTITUTION OR FUND UNDER SECTION 80G: (1) The application for approval of any institution or fund under clause (vi) of sub-section (5) of section 80G shall be in Form No.10G and shall be made in triplicate. (2) The application shall be accompanied by the following documents, namely:- (i) Copy of registration granted u .....

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sfy himself about the genuineness of the activities of such institution or fund. (4) Where the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the institution or fund, he shall record such satisfaction in writing and grant approval to the institution or fund specifying the assessment year or years for which the approval is valid. (5) Where the Commissioner is satisfied that one or more of the conditions laid dow .....

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ch application was made: in computing the period of six months, any time taken by the applicant in not complying with the directions of the Commissioner under sub-rule (3) shall be excluded. 6. From a careful perusal of this rule, it is clear that application for grant of approval under section 80G(5)(vi) of the Act shall be accompanied by a copy of registration under section 12A of the Act and once this condition is fulfilled, the ld. Commissioner of Income-tax may call for such further documen .....

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ee 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 wit .....

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