KUKREJA CHARITABLE FOUNDATION,GANDHINAGAR, JAMMU vs. EXEMPTION WARD, JAMMU, EXEMPTION WARD, JAMMU

ITA 362/ASR/2025Status: DisposedITAT Amritsar27 May 2026AY 2025-267 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Commissioner's rejection was bad in law due to a subsequent amendment in the Finance Act, 2024, which allowed entities that had commenced activities to file applications at any time. The Tribunal directed the Commissioner to treat the application as filed within the statutory time and verify eligibility.

What were the facts?

The assessee, Kukreja Charitable Foundation, applied for registration under Section 80G(5) of the Income Tax Act. The Commissioner rejected the application, stating it was filed beyond the prescribed time limit based on the provisional approval period.

What were the issues?

Whether the application for 80G registration was time-barred considering the amendments to Section 80G(5) and the commencement of the assessee's activities.

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, AMRITSAR BENCH “DB”, AMRITSAR

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Rohit Kapoor (Adv)

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order u/s. 80G, dt. 05-02-2025, rejecting the assessee’s applicable for granting registration u/s. 80G(5) of the Act passed by the Learned Commissioner of Income Tax(Exemption), Chandigarh [Ld.CIT(E)].

2.

We have heard both the parties and perused the records. In this case, assessee had filed an applicable for registration u/s. 80G(5) of the Act on 25-09-2024. Ld.CIT(E) issued notice and the assessee filed reply along with the documents asked by the Ld.CIT(E). In this case, it is an admitted fact that the assessee was granted provisional approval u/s. 80G(5) of the Act on 21-10-

The order continues below.

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