CARERS WORLD WIDE ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

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ITA 886/BANG/2024Status: DisposedITAT Bangalore24 June 2024Bench: SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)1 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 CBDT had extended the due date for filing Form 10A/10AB till June 30, 2024, through a press release dated April 25, 2024. This extension also covered cases where applications were rejected solely on the grounds of late filing.

What were the facts?

The assessee, Carers World Wide, had its application for approval under section 80G rejected by the CIT(Exemptions) for being filed belatedly. The assessee had previously received provisional approval under section 80G vide Form 10AC.

What were the issues?

Whether the assessee's application for approval under section 80G, filed after the original due date but within the extended due date announced by the CBDT, should be considered.

Which sections of the Income-tax Act were involved?

Section 80G,Section 10(23C),Section 12A,Section 35

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Harsha K.M., CA
For Respondent: Shri Sunil Kumar Agarwal, CIT(DR)(ITAT), Bengaluru
Hearing: 10.06.2024Pronounced: 24.06.2024

Per Laxmi Prasad Sahu, Accountant Member

1.

This appeal by the assessee is filed by the assessee against the order dated 12.04.2024 of the CIT(Exemptions), Bangalore rejecting approval u/s. 80G of the Act.

2.

The brief facts are that provisional approval u/s. 80G of the Act was granted in Form 10AC on 15.10.2021 from 15.10.2021 to AY 2024-25 and the assessee filed application in Form 10AB on 03.11.2023 for regularisation of approval u/s. 80G of the Act. The CIT(Exemptions) noted that the application in form 10AB was filed belatedly by the assessee as per proviso to section 80G(5) of the Act. He therefore rejected application of the assessee. Aggrieved, the assessee is in appeals before the ITAT.

3.

The ld. AR submitted that the CBDT has extended the due date for filing Form 10A/10AB vide press release dated 25.4.2024 till 30.6.2024. He therefore requested that the issue should be sent back to CIT(Exemptions) for fresh consideration. The ld. DR relied on the orders of lower authorities.

4.

After hearing both the sides, we note that the CBDT has extended the due date till 30.6.2024 for filing Form 10AB vide Press release dated 25.4.2024 which is as under:-

5.

From the above, it is clear that the assessee’s case is covered by the above CBDT press release. Therefore, the matter in appeal is remitted back to the ld. CIT(Exemptions) for fresh consideration and decision as per law.

6.

In the result, the appeal is allowed for statistical purposes.

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