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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:
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:
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').
Heard Sri. Aravind V. Chavan, learned Senior Standing Counsel for appellant.
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.
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.
The Revenue is in appeal, challenging the order passed by the Tribunal on remand.
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.
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
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