THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. CSP FOUNDATION

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ITA/259/2024HC KarnatakaKAHC01063760202420 August 2025Bench: S.G.PANDIT,K. V. ARAVIND4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no error in the Tribunal's order of remand, given the CBDT's subsequent circular extending the time limit for filing Form 10AB. The circular allowed for fresh applications even if the previous one was rejected for delay.

What were the facts?

The assessee, a charitable trust registered under Section 12A, applied for registration under Section 80G. The application was rejected by the Commissioner as time-barred. The Tribunal, considering a CBDT press release extending the deadline, remitted the matter back to the Commissioner.

What were the issues?

Whether the Tribunal erred in remitting the matter to the Commissioner for reconsideration of an 80G application rejected on grounds of delay, in light of a subsequent CBDT circular extending the filing deadline.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:32392-DB ITA No. 259 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 259 OF 2024 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU 560027. …APPELLANT (BY SRI. ARAVIND V. CHAVAN, SENIOR STANDING COUNSEL)

AND:

1.

CSP FOUNDATION, No.32, MAPLE, A PRESTIGE GREENWOODS, VARTHUR ROAD, NAGAVARAPALYA, C. V. RAMAN NAGAR, BANGALORE 560093, REPRESENTED BY ITS SECRETARY. …RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED)

THIS ITA / INCOME TAX APPEAL UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.06.2024 PASSED IN ITA NO.858/BANG/2024 AND

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:32392-DB ITA No. 259 of 2024

ITA PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 858/BANG/2024 DATED 06.06.2024 ANNEXURE A AND CONFIRM THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU.

THIS APPEAL, COMING ON FOR ADMISSION THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)

This appeal is preferred by the Revenue against the order dated 06.06.2024 in ITA No.858/Bang/2024, passed by the Income Tax Appellate Tribunal, 'C' Bench, Bengaluru (hereinafter referred to as 'the Tribunal').

2.

Heard Sri. Aravind V. Chavan, learned Senior Standing Counsel for appellant.

3.

The respondent-assessee is a charitable trust, duly registered under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee filed an application in Form 10AB on 22.11.2023, seeking registration under Section 80G of the Act. The application was, however,

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HC-KAR NC: 2025:KHC:32392-DB ITA No. 259 of 2024

rejected by the Commissioner of Income Tax (Exemptions) on the ground that it was time-barred.

4.

When the matter was carried in appeal by the respondent-assessee, the Central Board of Direct Taxes (CBDT) issued a press release dated 25.04.2024, extending the time limit for filing Form 10AB till 30.06.2024. In view of the said press release, the Tribunal remitted the matter to the Commissioner of Income Tax (Exemptions) for reconsideration.

5.

The Revenue is in appeal, challenging the order passed by the Tribunal on remand.

6.

Sri Aravind V. Chavan, learned Senior Standing Counsel appearing for the appellant-Revenue, fairly submits that pursuant to the press release dated 25.04.2024, the CBDT has issued Circular No.7/2024, dated 25.04.2024, extending the time limit for submission of Form 10AB to 30.06.2024.

7.

Circular No.7/2024 is placed on record for the perusal of this Court. Paragraph 4.1 of the said Circular provides that the assessee may furnish a fresh application even if the earlier Form 10AB was rejected on the ground of delay.

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HC-KAR NC: 2025:KHC:32392-DB ITA No. 259 of 2024

8.

In view of Circular No.7/2024, dated 25.04.2024, issued by the CBDT, we find no error in the order to interfere with the order of remand passed by the Tribunal. Accordingly, the appeal is dismissed.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

VBS List No.: 1 Sl No.: 37

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