NATIONAL ASSOCIATION FOR THE BLIND,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

ITA 2490/MUM/2025Status: DisposedITAT Mumbai29 August 2025AY 2026-27Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)11 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the six-month limit from the commencement of activities is not applicable to institutions that had already commenced their activities before obtaining provisional approval. The application was considered within the time limit as it was filed before the expiry of the provisional approval.

What were the facts?

The assessee, an established charitable institution, applied for regular approval under Section 80G after obtaining provisional approval. The CIT (Exemptions) rejected the application as belated, citing the six-month limit from the commencement of activities.

What were the issues?

Whether the application for regular approval under Section 80G was filed within the prescribed time limit, considering the institution had prior provisional approval and had commenced activities long ago.

Which sections of the Income-tax Act were involved?

Section 80G(5)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Appellant: Ms. Jasmin Amalsadvala, Ld. A.R
For Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R
Hearing: 09.07.2025Pronounced: 29.08.2025

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 27.03.2025, impugned herein, passed by the CIT (Exemptions) (in short Ld. Commissioner) u/s 80G of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2026-27. 2. In this case, the Assessee by filing an application in Form 10AB on dated 30.09.2024 under clause (iii) of 1st Proviso to section 80G(5) of the Act had sought for approval u/s 80G of the Act on the ground that the Assessee has obtained provisional approval u/s 80G of the Act vide ord

The order continues below.

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