Loading judgment…
Facts
The assessee's application for approval under Section 80G was rejected by the CIT (Exemptions) because its prior application for registration under Section 12AB had also been rejected. Subsequently, the assessee challenged the 12AB rejection before the Tribunal, which set aside the order, leading to the grant of 12AB registration by the CIT(E) on March 11, 2025.
Held
Given that the 12AB registration has now been granted, the Tribunal remanded the matter back to the CIT (Exemptions) to consider the 80G application afresh. The assessee will be provided a reasonable opportunity of being heard.
Key Issues
Whether the rejection of the 80G application was justified, given that the underlying 12AB registration, initially rejected, was subsequently granted.
Sections Cited
80G, 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. UDAYAN DASGUPTA
ORDER Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the rejection order of the ld. CIT (Exemptions), Chandigarh dated 26.11.2024, rejecting the application for approval u/s 80G dated 28/06/2024, filed by the assessee in form 10AB, on the ground that the 27/02/2024.
The assessee has taken six grounds of appeal in form 36 all relating to the above rejection of approval.
In course of hearing the Ld. AR of the assessee submitted that the rejection order u/s 12AB dated 27th February, 2024, has been challenged before the tribunal , and the Hon’ble bench has set aside the matter before the Ld. CIT ( E ) vide order dated 23rd August, 2024 with necessary directions and considering the same and after fresh clarifications furnished by the assessee, the registration has been granted by the Ld. CIT ( E ) Chandigarh, vide order dated 11th March, 2025 ( and a copy of such order dated 11/03/2025 has been furnished before us ).
As such he prays for remanding this matter relating to the application for approval u/s 80G back to the Ld. CIT (E) with necessary directions.
The Ld. DR has no objection.
After considering all the factual aspects as narrated above we remand this matter to the Ld. CIT (E), for considering the application for approval u/s 80G(5) filed in form 10AB dated 28/06/2024, afresh, in pursuance of the registration already granted to the assessee, u/s 12AB of the Act 61, as per provisions of law.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 10.11.2025