DARIDRA NARAYAN SEWA TRUST,JAIPUR vs. CIT (EXEMPTION), JAIPUR

ITA 652/JPR/2023Status: DisposedITAT Jaipur08 May 2024AY 2023-24Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that CBDT circulars extended the time limits for filing such applications. The CIT(Exemption) had not considered these circulars when rejecting the application. Therefore, the matter was restored to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee trust applied for approval under Section 80G of the Income Tax Act, 1961. The application was rejected by the CIT(Exemption) for being filed beyond the prescribed time limit after the commencement of activities.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the 80G application without considering the extended time limits provided by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;djvihy la-@ITA No. 652/JP/2023

Hearing: 15/02/2024Pronounced: 08/05/2024

PER: SANDEEP GOSAIN, JM This appeal is filed by the assessee against order of the Ld.CIT (Exemption), Jaipur dated 31-08-2023 passed under section 80G of the Income Tax Act, 1961 wherein the grounds appeal raised by the assessee are as under:- ‘’1.Under the facts and circumstances of the case and in law the ld. CIT(E) has erred in denying the approval to the assessee u/s 80G of the Act.

2.

Under the fac

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 →