SAKAM CHARITABLE TRUST,INDORE vs. INCOME TAX OFFICER, EXEMPTION WARD

ITA 859/IND/2025Status: DisposedITAT Indore10 August 20268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's explanation for the delay to be bona fide. It held that the application should be examined on merits rather than being rejected on a technicality.

What were the facts?

The assessee trust applied for approval under section 80G(5) of the Income-tax Act, 1961. The CIT(E) rejected the application solely on the ground of delay in filing, without examining its merits. The assessee explained the delay as a bona fide misunderstanding of the validity period of its previous approval.

What were the issues?

Whether the application for 80G(5) approval should be rejected solely on the ground of delay, or if it should be considered on merits despite the delay.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri Manoj Fadnis, AR
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 06.08.2026Pronounced: 10.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER :

This appeal filed by the assessee is directed against the order dated 23.06.2025 passed by the learned Commissioner of Income-tax (Exemption), Bhopal ["CIT(E)"], whereby the application of the assessee for approval under section 80G(5) of the Income-tax Act, 1961 ("the Act") was rejected.

2.

There is a delay of 41 days in filing the present appeal. The assessee has filed an application for condonation of delay

Sakam Charitable Trust supported by an affidavit explaining the reasons for the delay. The relevant explanation contained in paragraph 2 of the application is reproduced below: “That the appellant is small charitable trust with limited recours

The order continues below.

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