SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 175/RJT/2024Status: DisposedITAT Rajkot28 March 2025AY 2024-2511 pages
AI SummaryN/A

What did the Tribunal hold?

The Tribunal condoned the delay in filing Form 10AB, finding it to be unintentional and relying on judicial precedents emphasizing a liberal approach to condone delays in the interest of justice. The matter was remitted back to the CIT(E) with a direction to grant approval in accordance with law, after verifying the assessee's eligibility and considering the application on its merits, subject to the assessee providing all necessary documents.

What were the facts?

The assessee, Shri Shardagram Alumni Education & Charitable Trust, filed an application in Form 10AB for approval under Section 80G(5) of the Income-tax Act, 1961, on 29/09/2023, which was after the due date of 30/09/2022. The CIT(E) rejected the application as non-maintainable solely due to this delay in filing, without considering the merits, and also cancelled the provisional approval granted in Form 10AC.

What were the issues?

Whether the delay in filing Form 10AB for approval under Section 80G(5) of the Income-tax Act, 1961, can be condoned, and whether the CIT(E) was justified in rejecting the application solely on the ground of delay.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 119,Section 10(23C),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

Hearing: 20/01/2025Pronounced: 28/03/2025

Per Dr. Arjun Lal Saini, A.M आदेश/Order Captioned appeal filed by the assessee, is directed against the order passed by the Learned Commissioner of Income-tax(Exemption), Ahmedabad [in short, `CIT(E)'], vide order dated 28.02.2024, wherein, Ld.CIT(E) has denied the approval under section 80G(5) of the Income- tax Act, 1961 (hereinafter referred to as `the Act') and application filed by the ass

The order continues below.

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