SWASTIKA CHARITABLE FOUNDATION,KADAKKAL, KOLLAM vs. CIT(EXEMPTION), KOCHI, KOCHI

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ITA 511/COCH/2025Status: DisposedITAT Cochin11 August 2025Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI SOUNDARARAJAN K (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) had dismissed the applications without considering the petitions for condonation of delay. To ensure justice, the matters were restored to the CIT(E) for a fresh disposal in accordance with the law.

What were the facts?

The assessee filed appeals against the orders rejecting their applications for registration u/s. 12A and provisional approval u/s. 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions) [CIT(E)] had dismissed these applications solely on the grounds of delay.

What were the issues?

Whether the rejection of applications for registration u/s. 12A and provisional approval u/s. 80G on the sole ground of delay, without considering condonation petitions, is justified.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI SOUNDARARAJAN K, JM

For Appellant: Shri Sabu C.S., CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 05.08.2025Pronounced: 11.08.2025

O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders of learned Commissioner of Income Tax (Exemptions), Kochi [CIT(E)] dated 26.06.2025 rejecting the grant of registration u/s. 12A and provisional approval u/s. 80G of the Income Tax Act, 1961 (for short, 'the Act').

2.

We find from the impugned orders that learned CIT(E), without disposing of the petitions filed for condonation of delay in & 511/Coch/2025 Swastika Charitable Foundation filing the applications, merely dismissed the applications for grant of regular registration u/s. 12A of the Act and provisional approval u/s. 80G of the Act on the ground of delay. Therefore, in order to meet the ends of justice, the matters are restored to the file of learned CIT(E) for denovo disposal of applications in accordance with law. Accordingly, the appeals filed by the assessee stand partly allowed for statistical purposes.

3.

In the result, appeals filed by the assessee stand partly allowed for statistical purposes.

Order pronounced in the open court on 11th August, 2025.

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