DAKEEK QATEEK JAMEEL FOUNDATION,CHENNAI vs. CIT, EXEMPTION,, CHENNAI

आयकर अपीलय अधकरण, ’सी’ यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI

ी मनु कुमार िग र, ाियक सद एवं

ी जगदीश, लेखा सद के सम

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.2266/Chny/2025
नधारण वष/Assessment Year: 2025-26
DALEEL QATEEL JAMEEL
FOUNDATION,
No. 5, POLICE LANE, SAIDAPET,
SAIDAPET S.O,
CHENNAI-600015,
TAMIL NADU v.
CIT(EXEMPTION), Chennai
Aayakar Bhawan-Annexe
Building, No.121, Mahatma
Gandhi Road,
Nungambakkam,
Chennai-600034,
Tamil Nadu
[PAN: AAETD 0229 L]
(अपीलाथ /Appellant)
( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by :
Mr. S. Balamurugan, CA
यथ क ओर से /Respondent by :
Mr. Bipin C.N, CIT
सुनवाई क तारख/Date of Hearing
:
10.11.2025
घोषणा क तारख /Date of Pronouncement
:
16.12.2025

आदेश / O R D E R
PER MANU KUMAR GIRI, JM:

The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Exemption), Chennai,
[‘CIT(E)’ in short] dated 16.06.2025 rejecting the application filed
Daleel Qateel Jameel Foundation (Vs) CIT (E) CHNY
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by the assessee dated 10.10.2024 in Form No.10AB under clause
(iii) of first proviso to section 80G(5) of the Income Tax Act, 1961
("the Act" in short) seeking approval u/s.80G of the Income Tax Act,
1961 (hereinafter “the Act”).
2. The solitary issue in this appeal of assessee is against rejection of application seeking approval u/s. 80G of the Act on the ground that the same is not maintainable.
3. The assessee submitted an application on 10.10.2024 in Form
No. 10AB, pursuant to clause (iii) of the first proviso to sub-section (5) of Section 80G of the Act. The Learned CIT(E) denied the application on the basis that the trust was obligated to submit the application by 30.09.2024, but it was submitted on 10.10.2024, resulting in a delay of 10 days. Consequently, the Ld.CIT(E) deemed the application to be non-maintainable.
4. The Ld. Authorized Representative (AR) of the assessee has highlighted that the assessee submitted an application in accordance with clause (iii) of the first proviso to sub-section (5) of Section 80G of the Act. According to the previous regulations, the application needed to be submitted by September 2023, which is six months before the conclusion of the provisional approval period that Daleel Qateel Jameel Foundation (Vs) CIT (E) CHNY
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ends on 31.03.2024. Following this, CBDT released Circular
No.7/2024 on 25.04.2024, which extended the deadline for submitting the application to 30.06.2024. The Ld. AR further noted that Section 80G has been amended to include clause (iv) in the first proviso to Section 80G(5), now permitting an assessee that has initiated its activities to apply for approval at any time post- commencement. Consequently, it was asserted that the assessee’s application should be evaluated under clause (iv)(B) of Section 80G(5) of the Act. The Ld. AR also referenced the Memorandum that elucidates the provisions of the Finance Bill, 2024, which proposed the insertion of clause (iv) to streamline the timeline for submitting the application for approval, allowing for submission at any time after the initiation of activities. In light of this amendment, the Ld.AR prayed that the approval be granted effective from 01.10.2024, which is the date when the amended provisions under clause (iv) of Section 80G(5) take effect. The ld. AR also referred the order of the co-ordinate Bench of Tribunal in the case of Aalayam Vs The CIT(E) ITA No.1012/Chny/2025 dated 25.07.2025
and order of the Mumbai Bench of the Tribunal in the case of Chetana Vs CIT(E) [2025] 176 taxmann.com 713 (MumbaiTrib). 5. Daleel Qateel Jameel Foundation (Vs) CIT (E) CHNY
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Per contra, the Ld. Departmental Representative (DR), has relied on the impugned order of the ld.CIT(E) and pleaded that assessee can now file fresh application as per the amended provision under clause (iv)(B) of Section 80G(5). 6. We have considered the rival submissions, perused the order of the co-ordinate Bench of Tribunal in the case of Aalayam Vs The CIT(E) referred supra and reviewed the materials available on the record. The assessee submitted an application under clause (iii) of the first proviso to sub-section (5) of Section 80G of the Act, seeking approval under section 80G of the Act on 10.10.2024. The Ld. CIT(E) rejected the application as not maintainable, citing that the assessee did not file the application before 30.09.2024. However, it is important to note that clause (iv) has been added to the first proviso to Section 80G(5) by the Finance Act, 2024, effective from 01.10.2024, allowing the assessee trust to apply for approval under section 80G(5) at any time following the commencement of its activities. This new provision is separate from clause (iii), which governed the previous timeline. The Ld. CIT(E) issued an order rejecting the application on 16.06.2025, after the amendment had taken effect, deeming it non-maintainable. Therefore, we direct the Ld.CIT(E) to consider the application Daleel Qateel Jameel Foundation (Vs) CIT (E) CHNY :: 5 ::

submitted on 10.10.2024 as filed under clause (iv)(B) of the first proviso to Section 80G(5) and to make a decision in accordance with the law. In light of the above and respectfully following the order of the co-ordinate Bench of Tribunal in the case of Aalayam Vs
The CIT(E), the appeal submitted by the assessee is allowed for statistical purposes only.
7. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16th day of December 2025
at Chennai. (जगदीश)
(JAGADISH)
लेखा सद)य/ACCOUNTANT MEMBER (मनु कुमार िग र)
(MANU KUMAR GIRI)
यायक सद)य/JUDICIAL MEMBER
चे नई/Chennai,
*दनांक/Dated: 16th December, 2025. SNDP, Sr. PS
आदेश क त+ल,प अ-े,षत/Copy to:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.