REVENUE BAR ASSOCIATION,CHENNAI vs. CIT, EXEMPTIONS, CHENNAI

ITA 1746/CHNY/2024Status: DisposedITAT Chennai28 August 2024Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay, finding sufficient cause as the electronically communicated order was inadvertently not noticed due to the email inbox not being frequently used. The Tribunal directed the CIT(E) to consider the application on merits, providing an opportunity to the assessee and not to dismiss it on technical grounds.

What were the facts?

The assessee filed an application for approval under Section 80G on 24.03.2022. The CIT(E) issued notices on 27.08.2022 and 08.09.2020, but the assessee failed to respond. Consequently, the application was rejected for non-compliance. The appeal was filed with a delay of 577 days.

What were the issues?

Whether the delay in filing the appeal against the rejection order under Section 80G is to be condoned, and if so, whether the application should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI

Hearing: 22.08.2024Pronounced: 28.08.2024

MANU KUMAR GIRI (Judicial Member)

Aggrieved by rejection of application filed in Form No.10AB on 24.03.2022 for seeking approval under clause (ii) of first proviso to subsection (5) of Sec.80G vide impugned order dated 20.09.2022, the assessee is in further appeal before us.

2 ITA No.1746/Chny/2024. 2. The registry has noted delay of 577 days in filing the appeal. The affidavit filed by the Secretary of the assessee entity stating the

The order continues below.

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