SAMUEL FOOTBALL ACADEMY FOUNDATION,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

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ITA 5731/MUM/2024Status: DisposedITAT Mumbai31 December 2024AY 2024-251 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the rejection of the 80G application was justified given the assessee's claim of unawareness and the availability of extended time limits.

Which sections of the Income-tax Act were involved?

Section 80G,Section 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Mr. Sumit Mantri
For Respondent: Shri Amol Kirtane (CIT-DR)
Hearing: 19/12/2024

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 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.

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