ROTARY CLUB OF CHENNAI MID CITY CHARITABLE TRUST,CHENNAI vs. CIT EXEMPTIONS, CHENNAI

PDF · subscribers
ITA 894/CHNY/2024Status: DisposedITAT Chennai03 July 2024Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CBDT had extended the timeline for filing such applications to June 30, 2024. Therefore, the rejection based on the timeline was set aside.

What were the facts?

The assessee, Rotary Club of Chennai Mid City Charitable Trust, had its application for registration under Section 80G(5)(ii) rejected by the CIT(Exemption) for not being filed within the prescribed timeline. The assessee had commenced activities in 2002 and had provisional approval.

What were the issues?

Whether the rejection of an application for registration under Section 80G(5)(ii) based on the filing timeline is valid when the timeline has been subsequently extended by the CBDT.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

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./ Rotary Club of Chennai Mid City CIT (Exemption) बनाम/ Charitable Trust Chennai. Y-8, 9th Street, Anna Nagar, Vs. Chennai-600 040. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATR-6310-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Girish Kumar (Advocate)- Ld.AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 80G(5)(ii) vide impugned order dated 26.02.2024, the assessee is in further appeal before us. Upon perusal of para-2.2 of impugned order, it could be seen that the assessee commenced its activities on 28.01.2002 and it was granted provisional approval from 02.03.2023 to AY 2025-26. The Ld. CIT(E) has rejected the application on the ground that the application was not filed within prescribed timeline. Further, there was no extension for filing of this form. Aggrieved, the assessee is in further appeal before us.

2.

We find that the time limit to file such applications have now been extended by CBDT vide recent Circular No.07/24 dated 25.04.2024 extending time limit for all such applications to 30.06.2024. Therefore, there remain no grounds for rejection of application by raising the issue of timeline. 3. Considering the facts and circumstances of the case, we set aside the impugned order and direct Ld. CIT(E) to consider the application on merits without raising the issue of timeline. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3rd July, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीFितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयुA/CIT Chennai. 4. िवभागीय�ितिनिध/DR 5. गाडFफाईल/GF

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →