MRITYUNJAI BHARAT TRUST,INDORE vs. CIT (EXEMPTION), BHOPAL

ITA 850/IND/2025Status: DisposedITAT Indore30 June 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee could approach the CBDT for condonation of delay under Section 119(b) of the Act. Upon condonation, the CIT(E) was directed to decide the application on merits.

What were the facts?

The assessee trust applied for final approval under Section 80G(5)(iii) of the Income Tax Act in Form 10AB. The application was filed on March 17, 2025, which was beyond the prescribed six-month period from the commencement of activities.

What were the issues?

Whether the application for approval under Section 80G filed beyond the prescribed time limit can be considered, and if so, what is the procedure for condoning the delay.

Which sections of the Income-tax Act were involved?

Section 80G,Section 119

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Hearing: 10.06.2026Pronounced: 30.06.2026

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

bearing No:-ITBA/EXM/F/EXM25/2025-26/1079437499(1)

dated 08.08.2025 passed by the Ld. CIT(E), which is hereinafter referred to as the “Impugned order”.

MRITYUNJAI BHARAT TRUST ITA No. 850/Ind/2025 - A.Y.NA

2.

Factual Matrix

2.

1 That basis records as the name suggest the assessee

“Mrityunjai Bharat Trust” is a trust.

2.

2 That the assessee had filed an application in the form

10AB for the final approval u/s 80G (5) (iii) of th

The order continues below.

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