Cwp/10214/2023 Of Shri Anandpuri Satsang Trust v. Commissioner Of Income Tax Exemptions Chandigarh

2023: PHHC:9079602- D23 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10214-2023 (O&M)Date of decision: 31.05.2023 Shri Anandpur Satsang Trust 34)+ ...Petitioner Commissioner of Income Tax (Exemptions) Chandigarh ....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRIHON'BLE MRS. JUSTICE MANISHA BATRA Present:Mr. Alok Mittal, Advocatefor the petitioner. Mr. Varun Issar, Junior Standing Counselfor the respondent. """" Ritu Bahri, J. (Oral) CMp9465;CWPp2023 Application is allowed and short reply is taken on record. CWPm10214p2023 The petitioner is seeking quashing of order dated 28.04.2023(Annexure P-14) whereby his application for registration of the Trust undersection 80G(5) of the Income Tax Act, 1961 has been rejected. A perusal of the order dated 28.04.2023 (page No. 118 of thepaper-book) shows that the Trust was created on 13.02.2008 and theapplication Form IOAB Clause (iii) of first proviso to sub-section(5) ofSection 80G of the Act has not been filed within the time prescribed. Therespondent has referred to Circular No.l2 of 2021 dated 25.06.2021,Circular No.16 of 2021 dated 29.08.2021 and Cricular No. 8/2022 dated31.03.2022 vide which the time is extended for filing application forregistration. CWP-10214-2023 (O&M) 2023: PHHC:079602-D -). On 11.05.2023, when notice of motion was issued, it has beenobserved that last date for filing application for registration was 30.09.2022and the petitioner-Trust made application for registration on 01.10.2022. Short reply by way of the affidavit of the Commissioner ofIncome Tax (Exemptions) Chandigarh dated 23.05.2023 has been filed.The stand taken therein is that the petitioner was bound to make applicationfor approval on or before 30.09.2022. The petitioner has 12 months to fileForm 10AB and the petitioner has filed Form 1OAB on 01.10.2022. TheCommissioner of Income Tax (Exemptions) Chandigarh has no power tocondone the delay in filing Form LOAB. In the present case, since the delay is only of one day in filingForm 10OAB and this in itself cannot be made a ground to reject applicatoof the petitioner. Hence, the present petition is allowed and the order dated!28.04.2023 (Annexure P-14) is set aside and the matter is remanded back tothe competent authority to pass fresh order without taking into account thedelay in filing Form 1OAB. (RITU BAHRI)JUDGE 31.05.2023Divyanshi (MANISHA BATRA)JUDGE Whether speaking/reasoned:Yes/NoWhether reportable:Yes/No