9911796707
TMI Blog2025 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... The Grounds of appeal raised by the assessee are extracted as under: Grounds of Appeal 1. Erroneous Interpretation of Provisions: o The learned Commissioner of Income Tax (Exemptions) has incorrectly applied subclause (iv)(B) of the first proviso to Section 80G(5), which does not disqualify a trust already claiming exemption under Sections 11, 12, or 10(23C). The rejection fails to consider the primary intent of Section 80G(5), which is to assess the trust's charitable nature and its compliance with the requisite conditions. 2. Failure to Consider Relevant Facts: o The rejection order passed by the learned Commissioner of Income Tax (Exemptions) was based solely on technical grounds without examining the merits of the trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with various documents during the proceedings. Subsequently, the subject application of assessee was rejected by the Ld. CIT(E), stating that the assessee had filed the application under sub-clause(iv)(B) of 1st Proviso to Section 80G(5) of the Act, which is not applicable in the case of the assessee trust, accordingly, the assessee, being not eligible to file the application under the provisions of clause(iv)(B) of the 1st Proviso to Section 80G, therefore, the grant of registration is rejected on account of filing of application under wrong provisions of the Act. The observation of Ld. CIT(E), while rejecting the application of assessee are as under: The assessee has applied in Form 10AS for registration under Item (B) of sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions u/s 11/12/10(23C)(iv)/(v)/(vi)(via) in its ITR for earlier assessment year(s), before filling the present application. Hence, the assessee is not found to be eligible to file application as per the provisions of clause (iv)(B) of first proviso to section 80G(5) of the Act. Considering the facts of the case and reason(s) mentioned above, the application filed in Form 1OAB for grant of registration u/s 80G(5) of the Act is hereby rejected as wrongly filed. (Note- Please note that due to above technical issue, merits of the case have not been examined) 4. Aggrieved with the rejection of application in terms of aforesaid observations of Ld. CIT(E), assessee preferred the present appeal, which is under consideration before us. 5. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prayer by Ld. AR that the application of the assessee in Form no. 10AB, which was rejected by the Ld. CIT(E) on account of application under wrong provisions of the Act, without show causing the assessee to rebut on such observations, such action of Ld. CIT(E) is against the principle of natural justice and the assessee should have been afforded with another opportunity to clarify the issue before the Ld. CIT(E). It was requested that following the jurisprudence, the application of assessee should have been accepted and decided in terms of the settled principle of law as emanating from the various case laws relied upon referred to (supra). 8. On the contrary, Shri S. L. Anuragi, (in short "Ld. CIT-DR"), vehemently supported the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the assessee. 10. Though Ld. AR referred to various case laws in support of the contentions raised above, however, as the matter is considered fit to be restored for fresh adjudication by the Ld. CIT(E), it would be very premature to advert upon and deal with the merits of the assessee application in terms of findings in the judgment referred to (supra). We, thus, grant the liberty to the assessee to raise all such contentions before the Ld. CIT(E) during the set aside proceedings. 11. Resultantly, the order of Ld. CIT(E) passed u/s 80G dated 27.09.2024 is set aside and the matter is restored back to the file of Ld. CIT(E), in terms of our aforesaid observations. 12. In result, ITA No. 537/RPR/2024 filed by the assessee is partly a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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