Shri Sanatan Dharam Mahavir Dal vs. The CIT

Parties Involved

Facts Summary

The assessee had moved an application seeking provisional registration under section 80G which was allowed on 16/05/2023. Thereafter, the assessee society moved an application for final registration under Section 80G(5)(iii) on 02/09/2023. The application was rejected by the CIT(E) on the ground that Form 10AB was filed beyond the time limits prescribed under Clause (iii) of the first proviso to sub-section (5) of section 80G of the Act. The assessee filed the present appeal against the order of the CIT(E). During the hearing, the AR submitted that the application for final registration was within the prescribed limitation period. The ld CIT/DR submitted that the CBDT Circular No. 07/2024 had extended the time limit for filing fresh applications in Form 10AB. The Bench found merit in the contention that the application for final registration was within the prescribed time period and set aside the order of the CIT(E).…

Legal Issues

• 1. Whether the application for final registration under Section 80G(5) was within the prescribed time period?
• 2. Whether the application for final registration can be rejected on the ground that the assessee had already commenced its activities prior to the grant of provisional registration?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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