MITCON FORUM FOR SOCIAL DEVELOPMENT,PUNE vs. CIT EXEMPTION, PUNE

ITA 613/PUN/2025Status: DisposedITAT Pune24 April 2025AY 2024-25Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the interpretation of 'within six months of commencement of its activities' should avoid absurdity and apply to trusts that had not started activities before provisional registration. The application was considered valid and maintainable.

What were the facts?

The assessee applied for approval under Section 80G(5) of the Income Tax Act, 1961. The CIT(E) rejected the application as time-barred, stating it was filed beyond the prescribed due date after provisional approval.

What were the issues?

Whether the assessee's application for 80G approval was time-barred due to delayed submission after provisional approval, and if the delay should be condoned.

Which sections of the Income-tax Act were involved?

Section 80G(5)

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Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Sharad A Vaze – AR
For Respondent: Shri Ramnath P Murkude – CIT-DR
Hearing: 22/04/2025Pronounced: 24/04/2025

PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax-Exemption, Pune passed under section 80G(5) of the Income Tax Act, 1961; dated 19.02.2025. 2. The assessee has raised the following ground of appeal :

“1. ON the basis of facts and in the circumstances of the case and as per law, the commissioner of Income Tax,(Exemptions) Pune, is not ITA No.613/PUN/2025 [A]

justified in rejecting the approval on the basis of delayed submission of Form 10AB by the assessee. The delay of 74 days not being deliberate

The order continues below.

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