Shubh Karman Trust vs. The CIT(Exemptions)

Parties Involved

Facts Summary

The assessee, Shubh Karman Trust, had applied for provisional registration under section 80G on 07/04/2022, which was granted. Subsequently, on 30/09/2023, the assessee applied for final registration under Section 80G(5)(iii). The application was rejected by the Commissioner of Income Tax (Exemptions) on the ground that it was filed beyond the prescribed time limit. The assessee filed an appeal against this order. During the hearing, it was argued that the application for final registration was made within the extended period as per CBDT Circulars. The Tribunal found merit in the contention and set aside the order of the Commissioner.…

Legal Issues

• 1. Whether the application for final registration under Section 80G(5)(iii) was filed within the prescribed time limit?
• 2. Whether the requirement of applying for final registration within six months of commencement of activities applies when the assessee has already commenced activities before seeking provisional registration?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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