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TMI Blog2022 (11) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Principal Commissioner of Income Tax / Commissioner of Income Tax granting registration under clause (i) of first proviso to section 80G(5) of the Income Tax Act, 1961 ('the Act'), for assessment years 2022-23 to 2026-27. 2. We find that all these appeals are delayed by 3-7 days. In all these appeals, the impugned order was received by the assessee on the very same date of passing the order. Thus, as per the provisions of section 253(3) of the Act, the assessee was required to file the appeal within 60 days from the date of receipt of the order. However, the appeals were filed after a delay of 3 - 7 days. We find that the Hon'ble Supreme Court, vide order dated 10/01/2022, passed in M.A. no.21 of 2022, in M.A. no.665 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals, the only grievance of the assessee trust is against the grant of registration under section 80G of the Act subject to certain conditions as mentioned in column No. 10 of the impugned order passed in Form No. 10 AC. 5. When these appeals came up for hearing, the learned Representatives appearing for the parties fairly agreed that the issue arising in the present appeals is covered by a recent decision of the Co-ordinate Bench of the Tribunal in Chamber of Indian Charitable Trusts vs PCIT, in ITA no. 2168 & 2169/Mum./2021, vide order dated 28/09/2022. 6. We find that the Co-ordinate Bench of the Tribunal in Chamber of Indian Charitable Trusts (supra) allowed the appeal filed by the assessee on similar issue, by observing as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made under clause (iv) of the said proviso, pass an order in writing granting it approval provisionally for a period of three years from the assessment year from which the registration is sought, and send a copy of such order to the institution or fund" 40. For completeness, Shri Pardiwala further showed us that section 80G lays down six (6) conditions, the violation of which can lead to the cancellation of the approval. The said conditions are contained in the second proviso to section 80G(5) and read as under- (ii) where the application is made under clause (ii) or clause (iii) of the said proviso,- (a) call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of such business and that the donations received by it will not be used, directly or indirectly, for the purposes of such business; (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts of its receipts and expenditure; (v) the institution or fund is either constituted as a public charitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The form for approval in Form No 10A has been duly filled in by providing all the information or documents and no false or incorrect information or documents have been provided. 3. The registration granted under section 12AB or approval granted under clause (23C) of section 10 has not been cancelled by the Principal Commissioner or Commissioner as authorised by the Board for non-compliance of conditions mentioned in rule 2C or rule 17A of the Incometax Rules, 1962. 4. Where the institution or fund is required to furnish application for approval under clause (ii) of first proviso to sub-section (5) of section 80G, the said institution or fund shall furnish such application within the time allowed under that clause." 44. Correlating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act as well. Accordingly, this appeal also stands allowed. Needless to say, any violations of the conditions prescribed by the statute, will have consequence as sanctioned by law and our observation set out in Para 37 above shall apply with equal force in the context of this registration accorded by the Ld. CIT(E) u/s 80G of the Act as well." 7. As similar issue is arising in the present batch of appeals, we see no reason to deviate from the view so taken by the Co-ordinate Bench in the aforesaid decision. Accordingly, respectfully following the aforesaid decision, grounds raised by the assessee trust in the present batch of appeals are allowed. We may however clarify that our findings in the present batch of appeals will not and cannot h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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