GRANTHA RESEARCH FOUNDATION,,CHENNAI vs. CIT, EXEMPTIONS, , CHENNAI

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ITA 1376/CHNY/2024Status: DisposedITAT Chennai31 July 2024Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)3 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 a subsequent CBDT circular extending the due date for filing such applications. Therefore, the appeal was allowed for statistical purposes, allowing the assessee to file a fresh application.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(E) for being filed beyond the due date. The CIT(E) held that there was no power to condone such delay.

What were the issues?

Whether the CIT(E) has the power to condone delay in filing an application for registration under Section 80G, and the impact of a subsequent CBDT circular on such rejections.

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

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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 24.07.2024Pronounced: 31.07.2024

Grantha Research Foundation, The Commissioner of Income 37, Seevaram, 3rd Street, Vs. Tax (Exemptions), Perungudi, OMR, Chennai. Chennai – 600 096. [PAN: AADTG 1666M] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ< की ओर से/ Appellant by : None >?थ< की ओर से /Respondent by : Shri V. Nandakumar, CIT सुनवाई की तारीख/Date of Hearing : 24.07.2024 घोषणा की तारीख /Date of Pronouncement : 31.07.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 18.03.2024 seeking registration u/s.80G of the Income tax Act, 1961 (hereinafter “the Act”).

2.

The Ld. CIT(E) rejected the application for registration on the ground that the application was filed beyond the prescribed due date

ITA No.1376/Chny/2024 :- 2 -: and that the Commissioner of Income Tax has no power to condone the delay in filing the application in Form 10AB.

3.

We have heard the arguments of both the sides and perused the relevant material available on record. It is noted that subsequent to the order of Ld. CIT(E), the Central Board of Direct Taxes has issued a Circular No.07 of 2024 dated 25.04.2024 and has extended date for filing such applications up to 30.06.2024 for all such cases including the assessee. The relevant para of the circular is as under :

“4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. l0AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30.06.2024.”

4.

As the assessee has already been provided an opportunity to make fresh application, the appeal filed to reconsider the application becomes infructuous. However, in case the assessee has not filed a fresh application before 30.06.2024, the application in Form No.10AB earlier submitted may be reconsidered by the Ld. CIT(E), in view of ITA No.1376/Chny/2024 :- 3 -:

decision of Hon’ble Madras High Court in the case of Shri Nrisimha Priya Charitable Trust vs. CBDT [2024] 161 taxmann.com 209 (Mad).

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 31st July, 2024.

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