NAIR SEVA SANGHA KARNATAKA,BENGALURU vs. CIT (EXEMPTIONS), BENGALURU

ITA 1369/BANG/2025Status: DisposedITAT Bangalore28 August 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application, considering the assessee's charitable nature and the CBDT circular extending the due date. The matter was remitted to the CIT(E) for reconsideration on merits.

What were the facts?

The assessee, a charitable institution, filed an application for renewal of registration under Section 12AB of the Income Tax Act. The application was rejected by the CIT(E) for being filed beyond the prescribed time limit.

What were the issues?

Whether the rejection of the registration application solely on the grounds of delay is sustainable, especially in light of a subsequent CBDT circular and the power to condone delay.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of the Ld.CIT(E) dated 02/04/2024 in which the Ld.CIT(E) had rejected the application filed for registration u/s. 12AB of the Act.

2.

The brief facts of the case are that the assessee is a charitable institution established for the purpose of establishing old age homes,

1 NAIR SEVA SANGHA KARNATAKA

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The order continues below.

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