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TMI Blog2024 (7) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee filed an application in Form No. 10AB under clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (the "Act") on 10.12.2022 before the Ld. CIT(E). With a view to verify the genuineness of the activities of the assessee and fulfillment of conditions prescribed under clause (i) to (v) of section 80G(5) of the Act, the Ld. CIT(E) issued a notice to the assessee through ITBA portal on 10.03.2023 requiring the assessee to upload certain information/ clarification/details as per the provisions of sub-clause (a) of clause (ii) of second proviso to section 80G(5) of the Act. Compliance was sought by 24.03.2023. The notice was duly served on the assessee through e-portal and e-mail. 4. According to the Ld. CIT(E), the assessee did not furnish copy of regular registration u/s 12AB or 10(23C) of the Act and its case is not covered under the exclusions provided vide proviso to clause (i) of section 80G(5) of the Act. The Ld. CIT(E) also observed that in fact the application of the assessee in Form No. 10AB for registration u/s 12AB under the provisions of section 12A(1)(ac)(iii) of the Act has been rejected vide order dated 30.06.2023. Therefore, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visitors"; that the financial statements are not audited etc. Compliance was sought on or before 23.06.2023 on e-portal only. The Ld. AR submitted that vide letter dated 22.06.2023, the assessee sought at least 15 days time more for compliance for the detailed reasons given therein. However, the Ld. CIT(E) passed the impugned order on 30.06.2023 without considering the detailed submission made by the assessee vide reply dated 28.06.2023 (copy of which is placed at pages 70- 124 of the paper book). He, therefore urged that the matter be remanded to the Ld. CIT(E) for fresh adjudication. 8. The Ld. DR defended the order of the Ld. CIT(E). He submitted that the Ld. CIT(E) has passed the impugned order on the ground of failure to prove the genuineness of the activities of the trust. 9. We have given careful thought to the submission of the parties and perused the records. It is not in dispute that the assessee accepted its mistake of wrongly selecting section code "13-Clause (ii) of first proviso to sub-section (5) of section 80G" instead of selecting section code "14-Clause (iii) of first proviso to sub-section (5) of section 80G" in letter dated 11.03.2023 and offered to resubmit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA No. 949/PUN/2023 is treated as allowed for statistical purposes. ITA No. 950/PUN/2023 13. The assessee has raised the following solitary ground:- "1. On the facts and in the circumstances of the case and in law the learned Assessing Officer erred in rejecting an application made in Form No. 10AB under sub clause (iii) of clause (ac) of section 12A(1) of the IT Act for getting the registration under section 12AB of the Income Tax Act 1961 by rejecting appellants submission your appellant prays to grant of such registration." 14. Briefly stated, the assessee filed an application before the Ld. CIT(E) in Form No. 10AB under clause (iii) of section 12A(1)(ac) of the Act on 10.12.2022. On receipt thereof, the Ld. CIT(E) issued notice through ITBA portal on 14.03.2023 to upload certain information/clarification required under the provisions of section 12AB(1)(b)(i) of the Act. Compliance was sought by 29.03.2023. The assessee responded. The Ld. CIT(E) verified the details and documents submitted along with the application and noticed various discrepancies which were duly communicated, reproduced in para 2.1 (i), (ii) and (iii) of the impugned order. The assessee submitted its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IV. Hari Om Sewa Dal Vs. CIT (Exemptions) in ITA Nos. 2285 & 2286/Del/2015; V. Raghunath Das Damodardas Lohia Charitable Trust Vs. Director of Income-tax (Exemptions) (2015) 44 ITR (T) 161 (Hyderabad-Trib.); VI. Vanita Vishram Trust Vs. Chief Commissioner of Income-tax (2010) 327 ITR 121 (Bombay); VII. Ananda Social & Educational Trust Vs. CIT (2020) 426 ITR 340 (SC); VIII. CIT (Exemptions) Vs. Jagannath Gupta Family Trust (2019) 411 ITR 235 (SC). 17. The Ld. DR supported the order of the Ld. CIT(E). 18. We have considered the submission of the parties and perused the records. It is not in dispute that in response to notice dated 14.03.2023 issued by the Ld. CIT(E), the assessee furnished reply on 21.03.2023 stating therein, inter alia that the assessee commenced its activities from the beginning of the Financial Year ("FY") 2021-22; that it is complying with all the requirements of law as are mandated for the purpose of its objects enumerated in the trust deed; that the trust was registered on 19.10.2020 and no donation was received in FY 2020-21 and in FY 2021- 22 donation was received in cash from individuals (list of donors attached); that trust has given no donatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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