SHRIMAD BUDDHISAGAR MISSION TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 2093/AHD/2024Status: DisposedITAT Ahmedabad18 March 2025Bench: DR. BRR KUMAR (Vice President), MS SUCHITRA KAMBLE (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had filed the application within the extended due date announced by the CBDT. The Tribunal decided that remanding the matter to the CIT(E) for fresh consideration of the application, taking into account the assessee's submissions, would serve the interests of justice.

What were the facts?

The assessee, a Trust, filed an application for registration in Form 10AB after its provisional approval expired. The CIT(E) rejected the application as non-maintainable due to being filed late, despite an extension of the due date by the CBDT. The assessee argued that they attempted to file before the original due date but faced technical difficulties and then filed within the extended due date.

What were the issues?

Whether the CIT(E) erred in rejecting the Form 10AB application as non-maintainable, considering the assessee's submission of technical difficulties and the CBDT's extension of the due date.

Which sections of the Income-tax Act were involved?

Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & MS SUCHITRA KAMBLE

For Appellant: Shri Sarju Mehta, AR
For Respondent: Shri V Nandakumar, CIT.DR
Hearing: 13.03.2025Pronounced: 18.03.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & MS SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: NA) Shrimad Buddhisagar Mission Vs. The Commissioner of Trust, Income Tax(Exemption) A 601 Parshwa Tower, Ahmedabad. 132 Ft Ring Road, Nr Shyamal Cross Road, Satellite-380015. [PAN No.AAUTS0258G] (Appellant) (Respondent) .. Appellant by : Shri Sarju Mehta, AR Respondent by: Shri V Nandakumar, CIT.DR Date of Hearing 13.03.2025 Date of Pronouncement 18.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad vide order dated 18.10.2024 passed.

2.

The assessee has raised the following grounds of appeal

1. The CIT(Exemption) has erred in law and on facts by issuing the impugned order which is without properly appreciating various facts and laws in its proper perspective and is neither Asst.Year NA - 2– reasoned nor a speaking order and have been issued without dealing with pleas raised by the appellant.

2. The CIT(Exemption) has erred in law and on facts by rejecting the application made by the Appellant vide Form No.10AB submitted online on 27.06.2024 vide Acknowledgment NO.513001890270624.

3. The Appellant, in view of the above, say and submit that the impugned order is liable to be quashed and set aside and application in Form 10AB made by the Appellant may kindly be approved.

3.

The facts of the case are that the assessee is a Trust having an association of person constituted on 08.09.2017 and the activities of the trust are charitable within the meaning of section 2(15) of the I.T Act. The Ld. CIT(E) rejected the application filed in Form No.10AB as non maintainable

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

At the outset, the Ld. Counsel for the assessee submitted that the Ld.CIT(E) has rejected the application file in Form No.10AB of the Act, without considering the facts & submission. The relevant submission of Ld. Counsel for the assessee is reproduced as under:

“…Since, the provisional approval of the appellant Trust is valid for 3 years le. up to 29.11.2024 and the appellant was required to apply for regular registration in Form 10AB at least six months Asst.Year NA - 3– prior to the expiry of the said period i.e. up to 29.05.2024, the appellant was attempting to file Form 10AB before 29.05.2024. However, the appellant assessee could file Form 10AB under the Income Tax Act, 1961 on 27.06.2024 vide Acknowledgement No. 513001890270624 due to difficulties which arose in electronic filing of Form 10AB on Income Tax Portal.

Meanwhile, on consideration of difficulties reported by the tax payers in the electronic filing of Form No. 10A/ 10AB, the Central Board of Direct Taxes has extended the due date of filing the Form 10AB under the Income Tax Act, 1961 till 30.06.2024 vide Circular No. 7/2024, dated 25.04.2024 bearing F. No. 173/25/2024-ITA-I. Copy of said Circular No. 7/2024, is enclosed herewith as ready reference.

Therefore, the appellant assesse bring to your honor notice that the appellant trust has filed the Form No. 10AB very well within the extended due date announce by the Central Board of Direct Taxes and also before the expiry of said 3 years of provisional approval…”

6.

Therefore, prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee needs to furnish the proof of filing the submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order Asst.Year NA - 4– by taking into consideration the submissions filed by the assessee.

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

This Order pronounced in Open Court on 18.03.2025

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