Vivekananda Mission Asram vs. CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Vivekananda Mission Asram, has been registered as a charitable institution under Section 12A of the Income Tax Act, 1961 since 1976 and was granted approval under Section 80G since 1977. Following an amendment in the relevant provisions of Section 12A & 80G of the Act, the assessee was required to re-apply for approval under Section 80G within three months from April 1, 2021. The assessee re-applied for registration under Section 12A and was granted approval on September 3, 2021. The assessee also applied for final approval under Section 80G but mistakenly mentioned Clause-ii instead of Clause-iii. After being advised to withdraw and resubmit the application, the assessee submitted a fresh application on February 13, 2023. However, the Commissioner of Income Tax (Exemption) rejected the application, stating that the application was filed beyond the prescribed time limit.…

Legal Issues

• 1. Whether the application for final approval under Section 80G(5)(iii) was filed within the prescribed time limit?
• 2. Whether the assessee is eligible to apply for final registration under Section 80G(5)(iii) even if they had commenced activities prior to the grant of provisional approval?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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