VARDHMAN JINESHWAR SEVA TRUST,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2423/AHD/2026Status: DisposedITAT Ahmedabad22 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted a CBDT circular that condoned delays for applications filed within a specific period. Since the assessee's application fell within this period, the Tribunal directed the CIT(E) to consider the application on its merits.

What were the facts?

The assessee trust filed an application for registration under Section 80G of the Income Tax Act. The CIT(E) rejected the application due to a delay in filing, stating they had no power to condone it.

What were the issues?

Whether the CIT(E) has the power to condone delays in filing applications for registration under Section 80G, and if a specific CBDT circular applies to the assessee's case.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Sanjay Garg & Shri R. Govindarajan

For Appellant: Shri Jayesh Gandhi, A.R
For Respondent: Shri Abirama Karthikeyan, CIT-D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 07-06- 2026 passed by Commissioner of Income Tax (Exemption), (in short, referred to as the CIT(E)) u/s. 80G of the Income Tax Act, 1961 (herein referred to as “the Act”).

2.

The grounds of appeal are as follows:- “1. The order passed by the Ld. CIT (E) rejecting the application filed for registration U/S 80G (5) without considering condonation of delay is against law, equity & justice. Vardhman Jineshwar Seva Trust, A.Y. N.A.

2.

The Ld. CIT (E) has erred in law and facts in rejecting the application filed U/S 80G (5) first

The order continues below.

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