ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

ITA 814/CHNY/2025Status: DisposedITAT Chennai30 June 2025Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Amitabh Shukla (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the subsequent CBDT circular extending the due date, remanded the matter back to the CIT(Exemption) for fresh consideration on merits.

What were the facts?

The assessee trust filed an application in Form 10AB for approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The application was rejected by the CIT(Exemption) for being filed after the prescribed time limit.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the Form 10AB application for delay without considering subsequent extensions and whether the delay in filing the application should be condoned.

Which sections of the Income-tax Act were involved?

Section 80G(5)

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Before: Shri S.S. Viswanethra Ravi&

Hearing: 04.06.2025Pronounced: 30.06.2025

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 11.03.2024 passed by the ld. Commissioner of Income Tax (Exemption), Chennai in rejecting the application filed in Form 10AB under clause (iii) of first proviso to section 80G(5) of the Income Tax Act, 1961 [“Act” in short].

2.

We find that this appeal is filed with a delay of 294 days. The assessee filed an aff

The order continues below.

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