VIPASSANA BAHUDDESHIYA SEVA SANSTHA, BHANDARA,BHANDARA vs. ITO WARD - 1, EXEMPTIONS, NAGPUR

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ITA 523/NAG/2025Status: DisposedITAT Nagpur16 June 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the timeline for filing the application is directory in nature and the assessee should be given an opportunity to contest on merits. The matter was restored to the CIT(E) for a fresh hearing and decision on merits.

What were the facts?

The assessee's application for regular approval under Section 80G(5) was rejected by the CIT(E) due to a delay in filing. The assessee claimed the delay was due to a new procedure, and the prescribed timeline was directory.

What were the issues?

Whether the delay in filing the application for 80G approval warrants rejection, and if the timeline prescribed is mandatory or directory.

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, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Shubham Jain, Adv
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 12.06.2026Pronounced: 16.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune (for short, “CIT(E) ”), dated 04/06/2025 whereby application for regular approval under Section 80G(5) of the Act has been rejected.

ITA No. 523/NAG/2025 (Vipassana Bahuddeshiya Seva Sanstha)

2.

On hearing both the sides, we find that the application of the assessee in Form 10AB has been dismissed by Ld. CIT(E) for the reason that there was delay in filing the application.

3.

Ld. DR has, however, submitted there were no powers with Ld. CIT(E) and also no reasons were cited to explain the delay.

4.

We are of the considered view that where assessee takes a plea that due to new procedure being introduced application, could not be filed within due timeline and the timeline prescribed is directory is nature. The assessee deserves opportunity to contest on merits. Accordingly, the appeal is allowed for statistical purposes and the issues on merits are restored to the files of Ld. CIT(E) to give afresh opportunity of hearing to the assessee and pass order on merits.

ITA No. 523/NAG/2025 (Vipassana Bahuddeshiya Seva Sanstha)

6.

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

Order pronounced in open Court on 16.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 16/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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