IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 180 & 181/RJT/2024 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Year: (NA)

Indian Red Cross Society Gir Somnath Vs. CIT(Exemption)

District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. SBI ayakar Bhavan (Vejalpur), 100ft Bank, 80ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAI3231R (Appellant) (Respondent)

Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT(DR)

Date of Hearing : 31/07/2025 Date of Pronouncement : 29/10/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

Captioned two appeals filed by the same assessee, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Exemption), wherein the Ld. CIT(E) rejected the assessee’s application in Form 10AD for approval u/s. 12AB(I)(b)(ii), and the assessee application in Form 10AB for approval u/s. 80G(5) of the Act, both dated 28.06.2023 are rejected.

2. These two appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. First, we adjudicate the appeal (ITA 180/Rjt/2025).

3. Grounds of appeal in (ITA No. 180/Rjt/2025) raised by the assessee are as follows:

1. The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 12AB of the Act on the ground that the rules of the Appellant-Trust for application of fund were not voluntary but contractual or compulsory in nature.

2.The CIT (Exemption) further erred in cancelling the provisional registration granted to assessee in Form 10AC u/s 12A(1)(ac)(vi) of the Act.

3. Relief claimed in appeal:

It is prayed that the CIT (Exemption) be directed to grant registration u/s 12AB of the Act to the assessee-applicant considering the intent of the Act read with the objects of the assessee-applicant alongwith merits of the case.

4.The appellant craves leave to add, amend, alter or withdraw all or any ground of appeal at any time upto the date of hearing of the appeal.

4. Grounds of appeal in (ITA No. 181/Rjt/2025) raised by the assessee are as follows:

1) The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 80G(5) of the Act by treating the said application as non-maintainable on the ground that the same was not filed within the time limit prescribed under the clause (iii) of the first Proviso to Sec. 80G(5) of the Act and by holding that registration u/s 12A of the Act is a pre-requisite for grant of approval u/s 80G of the Act.

2.The CIT (Exemption) erred in rejecting the application filed by the assessee in Form 10AB u/s 80G(5) of the Act without going into merits.

3.Relief claimed in appeal:

It is prayed that the CIT (Exemption) be directed to grant registration u/s 80G(5) of the Act to the assessee-applicant considering the intent of the Act read with the objects of the assessee-applicant alongwith merits of the case.

4.The appellant craves leave to add, amend, alter or withdraw all or any ground of appeal at any time upto the date of hearing of the appeal.

5. At the outset, that both the appeals filed late by 207 days. The Ld. AR of the assessee has filed an application for condonation of delay, supported by Affidavit. The relevant para of the application for delay is as under;

“1. That the Appellant had filed an application for registration of the Appellant AOP u/s 12AB of the Act on 26-12-2022 before the CIT (Exemption), Ahmedabad. Thereafter, various details were called for by the CIT (Exemption), which were furnished by the Appellant. Thereafter, for reasons mentioned in the impugned order, the application for registration u/s 12AB of the Act filed by the Appellant was rejected vide order dated 28-06-2023.

2. That the registered e-mail id on the E-filing portal of the Appellant- AOP was that