DR. SUBBIAN CHARITABLE TRUST,POLLACHI vs. CIT (EXEMPTIONS), CHENNAI, CHENNAI

ITA 3873/CHNY/2026Status: DisposedITAT Chennai23 September 20264 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Commissioner of Income Tax (Exemption) had rejected the assessee's application solely on the ground of delay in filing Form No.10AB. However, CBDT Circular No.06/2026, dated 02.07.2026, specifically provides that delays in furnishing Form No.10AB electronically between 01.10.2025 and 31.03.2026, beyond the due date of 30.09.2025, shall be condoned, subject to stipulated conditions. Crucially, paragraph 4 of the Circular addresses applications already rejected solely on the ground of such delay, stating that the delay shall be deemed condoned and the application shall be disposed of on merits. Given this subsequent development, the Tribunal concluded that the matter required reconsideration by the Commissioner. Accordingly, the impugned order was set aside, and the matter was restored to the Commissioner for disposal on merits in accordance with law and CBDT Circular No.06/2026, after providing the assessee a reasonable opportunity of being heard. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Dr. Subbian Charitable Trust, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Chennai. The Commissioner had rejected the Trust's Form No.10AB, filed for seeking approval under Section 80G(5) of the Income Tax Act, 1961. The rejection was solely on the grounds that the form was filed beyond the prescribed due date of 30.09.2025. The assessee contended that CBDT Circular No.06/2026 condoned delays in filing Form No.10AB electronically between 01.10.2025 and 31.03.2026, and that applications rejected solely on delay grounds were also deemed condoned. The assessee requested the matter be restored to the Commissioner for fresh consideration.

What were the issues?

1. Whether the delay in filing Form No.10AB for seeking approval under Section 80G(5) of the Income Tax Act, 1961, beyond the prescribed due date of 30.09.2025, is condonable in light of CBDT Circular No.06/2026? Assessee's Contentions: - The assessee argued that CBDT Circular No.06/2026 condoned the delay in filing Form No.10AB electronically for approval under Section 80G(5) when furnished between 01.10.2025 and 31.03.2026. - It was further submitted that the Circular specifically states that where an application was rejected solely on the ground of delay, such delay is also deemed to have been condoned. - Therefore, the matter should be restored to the Commissioner for fresh consideration in accordance with law. Revenue's Contentions: - The Revenue supported the order of the Commissioner of Income Tax (Exemption).

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO

Hearing: 22.09.2026Pronounced: 23.09.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Chennai dated 29.06.2026, rejecting Form No.10AB filed for seeking approval u/s.80G(5) of the Income Tax Act, 1961 (hereinafter the ‘Act’). Dr. Subbian Charitable Trust

2.

At the very outset, we notice that the CIT(E) rejected the assessee’s application in limine solely on the ground that Form No.10AB seeking approval un

The order continues below.

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