GREEN PLANET WELFARE FOUNDATION,CHENNAI vs. CIT EXEMPTIONS, CHENNAI

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ITA 3044/CHNY/2026Status: DisposedITAT Chennai28 July 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the facts to be similar to a previous case and decided to remand the matter back to the CIT(E). The CIT(E) was directed to reconsider the application, taking into account the amendment to Section 80G(5) and to grant approval from the date of application.

What were the facts?

The assessee filed an application for approval under Section 80G of the Income-tax Act, 1961, but it was rejected by the CIT(E) for being filed beyond the specified time. The assessee argued that the facts were similar to a previous case where the Tribunal had remanded the matter.

What were the issues?

Whether the application for approval under Section 80G, filed beyond the specified time, could be considered in light of recent amendments to the Act.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 23.07.2026Pronounced: 28.07.2026

आयकर अपीलीय अिधकरण, ’सी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.3044 /Chny/2026 िनधा�रण वष�/Assessment Year: - Green Planet Welfare Foundation, Vs. The CIT(E), Old No.21, New No.13, Karnan Street, Chennai. Kodambakkam, Chennai, Tamil Nadu-600 024. [PAN: AAJCG7510P]

(अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. J. Saravanan, Advocate ��थ� की ओर से/Respondent by : Ms. Nayani Swapna, CIT सुनवाई की तारीख/ Date of hearing : 23.07.2026 घोषणा की तारीख /Date of Pronouncement 28.07.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 21.03.2026 passed by the ld. Commissioner of Income Tax (Exemption), Chennai.

2.

Ld. AR, Mr. J. Saravanan, Advocate, placed on record the order dated 25.07.2025 passed in ITA No.1012/Chny/2025 by the B Bench of this Tribunal and submits that the facts and circumstances of the present case are similar to the facts of the above-said order and prayed to

2 I.T.A. No.3044/Chny/26

remand the matter to the file of the ld. CIT(E) for granting approval from the date of application. 3. Ld. DR, Ms. Nayani Swapna, CIT, reported no objection.

4.

After hearing both the parties and on perusal of the impugned order dated 30.03.2026, we find that the assessee filed Form No. 10AB seeking approval under section 80G of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The ld. CIT(E) rejected the same for not having been filed within the specified time, which is evident from para Nos. 4 and 5 of the impugned order. Further, on perusal of the order dated 25.07.2025, as relied upon by the ld. AR, we find that, in similar circumstances, the Tribunal remanded the matter to the file of the ld. CIT(E) to decide the issue of seeking approval, taking into account the amendment to section 80G(5) with effect from 01.10.2024. The relevant part in para No. 6 of the said order is reproduced as under:-

“6. We have heard the rival submissions, and perused the materials available on record. The assessee made application under clause (i) of first proviso to sub-section (5) of Section 80G of the Act seeking approval u/s. 80G of the Act on 30.09.2024. The Ld. CIT(E) has rejected the application as not maintainable on the ground that the assessee has not filed the application before 30.06.2024 as provided in CBDT Circular No.7/2024 dated 25.04.2024. However, it is noted that clause (iv) has now been inserted into the first proviso to Section 80G(5) by the Finance Act, 2024, wef 01.10.2024 to enable assessee trust to apply for approval u/s 80G(5) at any time after commencement of its activities. This provision is disjoint from clause (iii), which governed the earlier timeline. The Ld CIT(E) has passed the order rejecting application on 12.02.2025 after the amendment had come into force, as non maintainable. We, therefore direct the Ld. CIT(E) to treat the application filed on 22.08.2024 as having been filed under clause (iv)(B) of the first proviso to Section 80G(5), and decide in accordance with the law. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.”

3 I.T.A. No.3044/Chny/26

5.

On examination of the above, we note that, admittedly, the assessee filed the application in Form No. 10AB with a delay and the ld. CIT(E) rejected the same for not having been filed within the specified time. We find that the facts and circumstances of the present case are similar to the facts and circumstances in the case of Aalayam in ITA No. 1012/Chny/2025, as relied upon by the ld. AR. Therefore, we deem it proper to remand the matter to the file of the ld. CIT(E) for his fresh consideration, taking into account the amendment and to grant approval from the date of application. Thus, the order of the ld. CIT(E) is set aside and the grounds raised by the assessee are allowed for statistical purposes.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 28th July, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 28.07.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant,

4 I.T.A. No.3044/Chny/26 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

Digitally signed MANISH by MANISH MISHRA MISHRA Date: 2026.07.30 11:28:19 +05'30'

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