9911796707
TMI Blog2023 (12) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act has been rejected. 2. The assessee in this appeal has taken the following grounds of appeal: "1) For that on the facts and circumstances of the case, Ld. CIT (Exemption) was grossly erred in rejecting the application filed for approval U/s 80G(5)(iii) of the Act. 2) For that on the facts and circumstances of the case, the order of Ld. CIT (Exemption) rejecting the application filed for approval U/s 80G(5)(iii) is highly arbitrary, unjustified and unwarranted to the facts of the case. 3) For that on the facts and circumstances of the case, rejection of application U/s 80G(5)(iii) by CIT (Exemption) as not maintainable for not applying within 30/09/2022 is wrong in as much as the appellant trust initially applied for approval o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for registration u/s 12A of the Act as charitable institution and the assessee was granted approval/registration u/s 12A of the Act vide order dated 03.09.2021 by ld. CIT (Exemption). The assessee also applied afresh for grant of approval u/s 80G of the Act. The assessee was also granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC vide order dated 08.11.2021 for a period from 08.11.2021 to AY 2024-25. The assessee thereafter applied for final approval u/s 80G of the Act. However, the assessee inadvertently submitted its application for final approval in Form 10AB and mentioned the 'clause-ii' of the first proviso to sub-Section 5 of Section 80G of the Act, instead of 'Clause-iii' and was accordingly advised by ld. CIT (Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the application of the assessee for final approval u/s 80G of the Act has been rejected because of technical reasons for which the assessee cannot be faulted with. All the facts were before ld. CIT (Exemption) when the assessee for the first time applied for the final approval u/s 80G of the Act. Merely, because the assessee out of inadvertence had mentioned another Clause, the same was not an illegality but rather the same was a rectifiable mistake. The facts were on the record that the assessee before the amendment was already approved as a charitable institution u/s 12A as well as 80G of the Act. The assessee duly applied for provisional registration in view of the amended provisions. The same was also granted to the assessee. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh application for final approval u/s 80G(5) of the Act. 6. So far as the observation of the ld. CIT(E) that the assessee had already commenced its activities since long and that as per Clause (iii) of 1st Proviso to section 80G(5) of the Act, the application for final registration was to be filed within six months from the commencement of its activities and therefore, the application of the assessee for final registration was time barred, is concerned, we note that the issue has already been discussed and adjudicated by the Coordinate Bench of the Tribunal in the case of West Bengal Welfare Society vs. CIT(Exemption), Kolkata vide order dated 13.09.23 [one of us i.e. the Judicial Member herein, being the author of the said order], where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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