Appeal Details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 1369 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-06-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
14-05-2024
Assessment Year
misc
Appeal Filed On
16-04-2024
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER I.T.A. No.214/Asr/2024 Assessment Year: N/A Baba Kundan Singh Ji Sangat Niwas Sarai Charitable Trust, Through its Managing Trustee S. Amarjit Singh, Kot Mahna Singh Tarn Taran Road Amritsar. [PAN: AAETB3717B] (Appellant) Vs. CIT(Exemptions) Chandigarh. (Respondent) I.T.A. No.213/Asr/2024 Assessment Year: N/A Bibi Kaulan Ji Sangat Niwas Sarai Charitable Trust, Through its Managing Trustee S. Bhupinder Singh, Sangal Wali Gali Near Gurudwara Atal Rai, Sahib Amritsar. [PAN: AAETB3724E] (Appellant) Vs. CIT(Exemptions) Chandigarh. (Respondent) I.T.A. No.205/Asr/2024 Assessment Year: N/A Mata Sulakhni Ji Bhalai Kender Trust (Charitable) Through its Managing Trustee S. Surjit Singh Sarwali Dera Baba Nanak Road, Batala Grudaspur. [PAN: AAHTM3588J] (Appellant) Vs. CIT(Exemptions) Chandigarh. (Respondent) I.T.A. No.205/Asr/2024 And 02 Others 2 Appellant by Sh. Inderjit Paul, Adv. Respondent by Sh. Amit Jain, CIT. DR Date of Hearing 15.05.2024 Date of Pronouncement 28.06.2024 ORDER Per: Bench: All the above three appeals are filed by the respective assessee against the rejection orders of the Ld. CIT (Exemption), Chandigarh, rejecting the applications of the respective assessee’s, filed in Form 10AB, seeking final registration of the trusts u/s 80G(5) of the Act 61. 2. At the outset, the facts of all the above appellants regarding the issues of dispute contained in the memorandum of appeal in Form 36, and the relief sought for in appeal, are identical, and as such, for the sake of convenience, all the three appeal are disposed off by this common order. ITA No. 214/Asr/2024 is taken as lead case. ITA 214/ ASR / 2024 3. The assessee is a charitable trust, engaged in various activities for the benefit of the general public as a whole and fully and wholly dedicated for charitable purpose for carrying out of objects described in the trust deed. I.T.A. No.205/Asr/2024 And 02 Others 3 3.1 The trust is already registered u/s 12AA (1)(b)(i) of the Act 61, and the trust has also been granted provisional approval u/s 80G(5) (iv) ( Form 10AC ) , on 8 th November, 2021 for the period 08/11/2021 to the Asst year 2024-25. 3.2 The trust has applied for final approval in Form 10AB u/s 80G(5)(iii), on 27/09/2023. 3.3 The date of registration of the trust was 19/04/2021 and it is the date of commencement of activities. 3.4 The application for final approval has been rejected by the CIT (E) on the ground that the application has not been filed within six months of commencement of its activities and the last date of application has already expired on 30 th September 2022, and the CIT has no power for condonation of delay in filing the application. 3.5 In all these cases, the assessee has filed only written submissions, which are kept on record. 4. The Ld. DR, relied on the order of the CIT (E). 5. We have considered the materials on record and the submissions of the assessee and the Ld. DR. 5.1 This aspect of the matter has already been examined and adjudicated upon by various coordinate benches of the Tribunal, as under: I.T.A. No.205/Asr/2024 And 02 Others 4 (a) Tomorows Foundation, ITA No 367/Kol/2024 ITAT, Kolkata Bench 160 taxmann.com174, (b) Bhamashah Sundarlal Daga Charitable Trust ITA 278/Jodhpur, ITAT Jodhpur Bench 158 taxmann.com 712, (c) Go Gram Eco Foundation, ITA No 504/JP/2023, Jaipur Bench, order dated 28/11/2023, (d) CIT – 1982 Charitable Trust, ITA No: 827/Chny / 2023, ITAT, Chennai Bench, 160 taxmann.com475. (e) Kolkata ITAT in the case of West Bengal Welfare Society , ITA No: 730 and 731 / Kol / 2023 , Asst Year 2023-24; It has been consistently held that the assessee is eligible to apply for final registration only after grant of provisional approval, and in this case the provisional approval has been obtained on 8 th November, 2021 which is valid till asst year 2024-25, and the assessee has applied for final approval on 27/09/2023, which is six months prior to expiry of the period of provisional approval. Moreover, the CBDT vide circular dated 25/04/2024, no 7/2024, has extended the date of filing of application in Form 10AB till 30/06/2024. 6. In the instant appeal we find that the assessee has applied for final approval after grant of provisional approval, under clause (iii) to first proviso to section 80G(5) of the Act 61, within the respective time limit, and respectfully following the views of the coordinate Bench, in the matter, we hold that the application filed by the assessee is within limitation period, and the order of the CIT(Exemption), dated is set aside , with a direction to decide the issue of registration u/s 80G(5) of the Act 61, in accordance with law from the date on which the assessee has made I.T.A. No.205/Asr/2024 And 02 Others 5 an application for permanent registration. Needless to say, the assessee should get a reasonable opportunity of hearing in set aside proceeding before the ld. CIT(E). 7. The bench has noticed that the issues raised by the assessees in the above appeals are equally similar on set of facts and grounds. Therefore, it is not imperative to repeat the facts. Hence, the bench feels that the decision taken by us in ITA No.214/Asr/2024 shall apply mutatis mutandis in the ITA No. 213/Asr/2024 & ITA No.205/Asr/2024 are also. 8. In the result, the appeals of the assessee bearing ITA Nos. 214/Asr/2024, 213/Asr/2024 and 205/Asr/2024 are allowed for statistical purposes. Order pronounced in the open court on 28.06.2024 Sd/- Sd/- (Dr. M. L. Meena) (Udayan Das Gupta) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order
