LION SHIKSHAN SAMITI MUNDI,MUNDI vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 645/IND/2025Status: DisposedITAT Indore03 June 202618 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the timelines prescribed for filing Form 10AB should be treated as directory, not mandatory, especially considering transitional provisions and CBDT circulars. The rejection based purely on technicalities was set aside.

What were the facts?

The assessee, a charitable society, applied for final approval under Section 80G but filed Form 10AB beyond the extended deadline. The CIT(E) rejected the application solely on this technical ground, cancelling the provisional approval.

What were the issues?

Whether the delay in filing the application for final approval under Section 80G can be condoned and whether the timelines are mandatory or directory.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Hearing: 14.05.2026Pronounced: 03.06.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearingNumber:-ITBA/EXM/F/EXM45/2025-26/107803103

(1) dated 30.06.2025 passed by the Ld. CIT(E).

Lion Sikshan Samiti ITA No. 645/Ind/2025 - A.Y. NA

2.

Factual Matrix

2.

1 That the assessee is a charitable society registered

under Madhya Pradesh society Act & operates under applicable laws force the time being in force in India.

2.

2 That the assessee is continuously engaged in charitable

educational activities since 07.10.1988 focussi

The order continues below.

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