AUROJEEVA TRUST,PUDUCHERRY vs. INCOME TAX OFFICER, EXEMPTIONS WARD 1, CHENNAI, CHENNAI

The assessee trust had filed an application dated 03.10.2024 in Form 10AB under Rule 11AA of the Income Tax Rules, 1962 seeking approval for registration u/s. 80G(5)(ii) of the Act. However, the said application was filed after the expiry of the extended due date and was delayed by 03 days. The Ld. CIT(E) rejected the application on the ground that there is no mandatory provision under the Act for condonation of delay in respect of applications seeking approval u/s. 80G of the Act.

The Ld. Authorized Representative (A.R) of the assessee has submitted that the assessee has filed a condonation petition before CBDT seeking condonation of delay u/s. 119(2)(b) of the Act in filing Form-10AB. It was further submitted that the said petition is currently pending before the CBDT. The Ld. AR, therefore requested that the order of Ld. CIT(E) be set aside and the matter be restored with a direction to await the outcome of the condonation petition filed before the CBDT.

The Ld. Departmental Representative (DR), relied on the orders of lower authorities and argued that Ld CIT(E) does not have power to condone the delay and therefore correctly rejected the application.