INSTITUTE FOR EXCEPTIONAL CHILDREN,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

ITA 5427/MUM/2024Status: DisposedITAT Mumbai13 December 2024AY 2022-23Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, acknowledging the assessee's reliance on consultants and the procedural complexities. The CIT(E)'s orders were set aside, and the matter was remanded for fresh consideration with the application to be decided under the correct provision (Clause (i) of the First Proviso of sub-Section (5) of Section 80G in Form 10AB).

What were the facts?

The assessee, a charitable trust, filed appeals against two orders by the CIT(Exemptions) rejecting their Form 10AB applications for approval under section 80G. The appeals were filed belatedly, and the delay was attributed to the assessee's reliance on consultants who made repeated errors in filing applications under various clauses of section 80G.

What were the issues?

Whether the delay in filing the appeals should be condoned and if the CIT(E) correctly rejected the Form 10AB applications due to procedural errors in selecting the relevant clause.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL&

For Appellant: Shri Nishit Gandhi
For Respondent: Shri R.A. Dhyani, CIT DR
Hearing: 28/11/2024Pronounced: 13/12/2024

PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against separate order dated 23/06/2022 and 24/01/2023 passed by CIT (Exemptions) rejecting the application in Form 10AB seeking approval u/s.80G. Both the appeals of the assessee are barred by limitation also.

2.

The brief facts qua the issue involved and also the reasons for filing appeal belatedly before this Tribunal are that, assessee is a charitable trust registered since 10/01/1980 looking to its activities carried out for charitable purposes which was granted registration u/s.12A and approval u/s.80G from time to time. The last approval u/s

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →