80G approval rejected due to non appearance for personal hearing

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CHARTERED ACCOUNTANT
10 Points Joined June 2023

One of our client 80G regular registration application has beem rejected due to failure to apear before CIT exemption.  The issues related to this

1. Can we apply again for regualr registration for 80G 

2. What if the client has received donation when it was provisionally registered under section 80G.

3. Can cleint now file form 10BD for donation received for the FY24-25.

Please give some inputs for the above queries.

Thank you

 

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On 28 March 2025 at 12:01 Report
Replies (2)
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Master in Accounts & high court Advocate
9142 Points Joined December 2011

I'll address each question: 1. Reapplying for Regular Registration under Section 80G: - *Reapplication*: Yes, your client can reapply for regular registration under Section 80G. - *Correcting Deficiencies*: Ensure that the client addresses the reasons for the initial rejection, including appearing before the CIT (Exemptions) for a hearing. - *New Application*: Submit a fresh application, providing all required documents and information. 2. Provisional Registration and Donation Receipt: - *Provisional Registration*: If your client was provisionally registered under Section 80G and received donations during that period, those donations are valid. - *Donation Receipt*: The client can issue receipts for the donations received during the provisional registration period. 3. Filing Form 10BD for FY 2024-25: - *Eligibility*: To file Form 10BD, your client must have a valid registration under Section 80G. - *Current Status*: Since the client's regular registration application was rejected, they may not be eligible to file Form 10BD for FY 2024-25. - *Reapplication and Approval*: Once the client reapplies and obtains a valid registration, they can file Form 10BD for the relevant financial year. Recommendation: 1. *Reapply for Regular Registration*: Ensure your client addresses the reasons for the initial rejection and submits a fresh application. 2. *Maintain Records*: Keep records of all donations received during the provisional registration period. 3. *Consult a Tax Professional*: Seek guidance from a tax professional to ensure compliance with all regulations and to address any specific questions or concerns.

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On 28 March 2025 at 17:38
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Master in Accounts & high court Advocate
9142 Points Joined December 2011

1. Reapplying for Regular Registration under Section 80G: -

*Reapplication*: Yes, your client can reapply for regular registration under Section 80G. -

*Correcting Deficiencies*: Ensure that the client addresses the reasons for the initial rejection, including appearing before the CIT (Exemptions) for a hearing. -

*New Application*: Submit a fresh application, providing all required documents and information.

2. Provisional Registration and Donation Receipt: - *Provisional Registration*: If your client was provisionally registered under Section 80G and received donations during that period, those donations are valid. -

*Donation Receipt*: The client can issue receipts for the donations received during the provisional registration period.

 3. Filing Form 10BD for FY 2024-25: - *Eligibility*: To file Form 10BD, your client must have a valid registration under Section 80G. -

 *Current Status*: Since the client's regular registration application was rejected, they may not be eligible to file Form 10BD for FY 2024-25. -

*Reapplication and Approval*: Once the client reapplies and obtains a valid registration, they can file Form 10BD for the relevant financial 

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On 28 March 2025 at 19:24


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