ALL INDIA CHESS FEDERATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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ITA 866/CHNY/2025Status: DisposedITAT Chennai13 June 2025Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)6 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a petition for condonation of delay before the CBDT. The Tribunal set aside the order of the CIT(E) and remitted the matter back with a direction to decide the application after the CBDT's decision on the condonation petition.

What were the facts?

The assessee filed an application for registration under Section 80G of the Income Tax Act, 1961, in Form 10AB, which was rejected by the CIT(E) due to delay. The assessee had filed a petition for condonation of delay before the CBDT, which was pending.

What were the issues?

Whether the CIT(E) has the power to condone delay, and if not, should the matter await the CBDT's decision on a condonation petition?

Which sections of the Income-tax Act were involved?

Section 80G,Section 119(2)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 10.06.2025Pronounced: 13.06.2025

आदेश / O R D E R

PER JAGADISH, A.M : Aforesaid appeal filed by the assessee arises out of the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 22.01.2025 rejecting the application for registration filled in Form-10AB seeking approval u/s. 80G of the Income Tax Act, 1961 (hereinafter “the Act”).

ITA No.866/Chny/2025 :- 2 -:

2.

The assessee trust / society had filed an application dated 29.07.2024 in Form 10AB seeking approval for registration u/s. 80G(5)(iii) of the Act. However, the said application was filed after the expiry of the extended due date and was delayed by 29 days. The Ld.

1.

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.

3.

The Ld. Authorized Representative (A.R) of the assessee has submitted that the assessee has filed a petition before CBDT seeking condonation of delay u/s. 119(2)(B) in filing Form-10AB. It was further submitted that the said petition is currently pending before the CBDT.

1.

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.

4.

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.

5.

We have heard the rival submissions, and perused the materials available on record. The Ld. CIT(E) has rejected the application filled :- 3 -: in Form No 10AB seeking approval u/s 80G of the Act on the ground that the assessee did not file Form 10AB within the prescribed time. The Ld AR submitted that a condonation petition u/s. 119(2)(b) of the Act has been filed before the CBDT, seeking condonation of delay in filing Form 10AB, and the same is currently pending disposal. Since, the assessee has filled a condonation petition, which is still pending, we are of the opinion that the Ld CIT(E) should decide the application after receipt of order by CBDT in respect of condonation application u/s. 119(2)(b). Accordingly, we set aside the order of Ld. CIT(E) and remit the matter back to his file with a direction to decide the application after the decision of the CBDT on the condonation petition. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 13th day of June, 2025 at Chennai.

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