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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Marina Beach Pigeon Feeding Centre CIT(Exemptions) बनाम/ 181, Lloyds Road, Gopalapuram, Chennai. Vs. Chennai-600 086. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAHTM-4375-R (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Kamal Chordia (CA)-Ld.AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 22-07-2024 घोषणाकीतारीख /Date of Pronouncement : 08-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application filed in Form No.10AB on 23.09.2023 seeking approval under clause (iii) of first proviso to sub- section (5) of Sec.80G vide impugned order dated 16.03.2024, the assessee is in further appeal before us. The Ld. CIT(E) rejected the application by raising the issue of timeline. Aggrieved, the assessee is in further appeal before us.
The Ld. AR, at the outset, submitted that the relevant timeline has recently been extended by CBDT vide Circular No.07/24 dated 25-04- 2024 extending time limit for all such applications to 30.06.2024.
Pursuant to the same, the assessee has field another application on 27.04.2024. The Ld. AR thus submitted that this appeal has become merely academic in nature. The same has not been disputed by revenue. 3. In the result, the appeal stand dismissed as infructuous.