AADISHAKTI FOUNDATION HARPALPUR,CHHATARPUR vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 109/JAB/2024Status: DisposedITAT Jabalpur20 August 2026AY 2023-246 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals due to reasonable cause shown by the assessee. It set aside the impugned order and restored the grounds of appeal to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for registration under sections 12AB and 80G was rejected by the CIT(E). The assessee filed appeals after a significant delay, citing a misunderstanding of a circular and seeking condonation. The CIT(E) noted the assessee had sought to withdraw its application before rejection.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the CIT(E) properly adjudicated the application for registration without a proper hearing, considering the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, GD PADMAHSHALI

For Respondent: Shri Dhananjay Wanjari, CIT-DR

PER KUL BHARAT, VICE PRESIDENT.:

The captioned appeals, preferred by the assessee, are directed against impugned order dated 25.07.2023 of learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as the “Ld.CIT(E)”], thereby, rejecting the assessee’s application for registration u/s 80G as well as u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), pertaining to the assessment year 2023-24. Both the appeals were heard together and are being disposed of by a common order for the sake of convenience.

2.

First, we take up ITA. No.109/JAB/2024 u/s 12AB of the Act. The assessee has raised the

The order continues below.

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