SAMUEL FOOTBALL ACADEMY FOUNDATION,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI
Facts
The assessee's application for registration under Section 80G in Form 10AB was rejected by the CIT(Exemption) for not filling the columns properly and failing to provide details within the stipulated time. The assessee contended that they were unaware of the incorrect filing and the relevant circular extending time limits.
Held
The Tribunal noted that the assessee was not aware of the incorrect filing and the extension of time limits provided by CBDT Circular No. 7 of 2024. In the interest of natural justice, the matter was restored to the CIT(E) to allow the assessee an opportunity to file the correct form.
Key Issues
Whether the rejection of the 80G application was justified given the assessee's claim of unawareness and the availability of extended time limits.
Sections Cited
80G, 10AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH MUMBAI
Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5731/M/2024 (Assessment Year :2024-25) Samuel Football Vs. The Commissioner of Academy Foundation Income Tax (Exemption) B-607, Jai Hari Chs. 601, 6th Floor, Forjette Street, Cumballa Hill, Opp. Bhatia Hospital, MTNL Building, Cumbala Hills, Peddar Road, Maharashtra- 400026. Cumballa HILL, Maharashtra-400026. PAN/GIR No.ABCCS2403D (Appellant) .. (Respondent) Assessee by Mr. Sumit Mantri Revenue by Shri Amol Kirtane (CIT-DR) Date of Hearing 19/12/2024 Date of Pronouncement /12/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order passed by ld. CIT(Exemption) rejecting the application u/s.80G filed in Form 10AB. 2. It has been stated that the application has been rejected on the ground that assessee has not filled up the columns properly. Further, assessee was also required to furnish the details as
2 ITA No. 5731/M/2024 Samuel Football Academy Foundation required by him. Since assessee could not make compliance within the stipulated date and time, the application in Form 10AB for 80G approval was rejected. 3. Before us, it has been stated even in CBDT Circular No.7 of 2024 dated 25/05/2024 has extended the time limit for correcting the Form 10B in case earlier application has been made under wrong Section. There had been no intimation or e- mail about this fact that application has been filed under wrong provision. Since assessee was not aware, therefore, in the interest of natural justice, the matter is restored back to the file of the ld. CIT(E) to give further opportunity of hearing to the assessee to file correct form and the then decide the issue in accordance with law. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on December, 2024.
(GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated /12/2024 KARUNA, sr.ps Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//
3 ITA No. 5731/M/2024 Samuel Football Academy Foundation BY ORDER,
(Asstt.Registrar) ITAT, Mumbai
Initial Date 1. Draft dictated on Sr.PS 2. Draft placed before Sr.PS author
Draft proposed & placed JM/AM before the second member 4. Draft JM/AM discussed/approved by Second Member. 5. Approved Draft comes to Sr.PS/P the Sr.PS/PS S 6. Kept for pronouncement Sr.PS on 7. File sent to the Bench Sr.PS Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed Yes
