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TMI Blog2022 (10) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... Tata Trust and Sir Dorabji Tata Trust (hereinafter referred to as 'the assessees') by filing the present appeals, sought to set aside the impugned orders dated 01.010.2021 & 02.10.2021 passed by Principal Commissioner of Income Tax, Mumbai [hereinafter referred to as the PCIT] qua the assessment year 2022-23 to 2026-27on on identically worded grounds inter alia that :- "1. The Learned Principal Commissioner of Income-Tax (PCIT)/ Commissioner of Tncome-Tax (CIT) grossly erred in issuing order granting registration under section 80G of the Income Tax Act, 1961 (ITA) dated 02.10.2021 which imposed conditions on the basis of which the registration was granted, even though there is no provision in the ITA which permits the PCIT to grant condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the facts and circumstances of the case and law applicable thereto. 6. Undisputedly, the Ld. PCIT has granted the approval applied for by the assessee under section 80G of the Ac, however, subject to the conditions as under: "a. No change in the deed of the applicant trust/society/non profit company or any of its bye-laws shall be affected without the due procedure of law and the approval of the Competent Authority as per provisions of law and its intimation shall be given immediately to Office of the Jurisdictional Commissioner of Income Tax and to the Assessing Officer. b. Any change in the trustees or address of the applicant trust/society/non-profit company shall be intimated forthwith to Office of the Jurisdictional Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n making a donation to the effect that the applicant maintains separate books of account in respect of the business and the donation received by it will not be used, directly or indirectly, for. the purpose of the business. i. The applicant shall comply with the provisions of the Income Tax Act, 1961 read with the Income Tax Rules, 1962. j. The approval and the Unique registration number has been instantly granted and if, at any point of time, it is noticed that form for approval has not been duly filled in by not providing, fully or partly, or by providing false or incorrect information or documents required to be provided under sub-rule (1) or (2) of rule 11AA or by not complying with the requirements of sub- rule (3) or (4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 80G. Had the assessee moved to the PCIT under clause II & III of proviso 2 to section 80G then he would have been empowered to impose the condition. When in the instant case assessee has come up under clause I of sub section v of section 80G, no such condition can be imposed by the Ld. PCIT. So we are of the considered view that impugned order passed by the Ld. PCIT is not sustainable to the extent of imposing conditions in para 10(a) to (j) of the impugned order, in the eyes of law. 9. Consequently, approval granted by the Ld. PCIT under section 80G of the Act to the assessee is made absolute sans conditions laid down in para 10 of the impugned order. Hence, both the appeals filed by the assessee are allowed. Order pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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