Delayed Application for regular Registration u/s 80G.

In the instant case Ld. CIT(Exemptions) had rejected the registration application of the trust on the ground that, application was delayed. 

As per provisions of section 80G(5), an application for regular registration is to be made either 6 month prior to expiry of provisional registration or 6 months from the start of the activities, whichever is earlier. In the instant case, activities of the trust started in the year 2018. While provisional registration was received in September 2021 and application in form 10AB was filed in October 2022, i.e., after the CBDT circular extending the time for filing applications in form 10AB (30/09/2022).

Hon'ble ITAT has held that, the provisions of section 80G are beneficial in nature and not penal. Hon'ble Pune ITAT in this case has allowed the appeal of the Assessee considering the socio-economic benefit to the society. Further, Hon'ble ITAT has directed  Ld. CIT(E) to look into merits by granting an opportunity to the trust.

Contentions put forth included the principle of impossibility of performance, Speech of Hon'ble Finance Minister and memorandum of the finance bill etc.

Link for downloading the judgement is as under,

Click to download the judgement