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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH
आयकर अपीलीय अिधकरण, ‘डी’ �ायपीठ, चे�ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI �ी यस यस िव�ने� रिव, �ाियक सद एवं �ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1258/Chny/2024
Sivasakthi Educational Trust, The Commissioner of Income 5/54, KN Road, Vs. Tax (Exemptions), Thlainayar 3rd Sethi, Chennai. Vedaranyam Taluk, Nagapattinam – 614 712 [PAN: AAVTS-2872-F] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri D Anand, Advocate ��यथ� क� ओर से /Respondent by : Shri A. Sasikumar, CIT सुनवाई क� तारीख/Date of Hearing : 25.06.2024 घोषणा क� तारीख /Date of Pronouncement : 27.06.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 01.03.2024 rejecting the application for registration filled in Form 10AB seeking approval u/s. 80G of the Income Tax Act, 1961 (hereinafter “the Act”).
The Ld. CIT(E) rejected the application for registration on the ground that the application was filed beyond the prescribed due date
ITA No.1258/Chny/2024 :- 2 -:
and that the Commissioner of Income Tax has no power to condone
the delay in filing the application in Form 10AB.
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.”
Considering the subsequent development and in the interests of
justice, we are of the view that the assessee should be given an
opportunity to approach the Ld. CIT(E) for re-consideration of its
application for registration u/s. 80G of the Act in light of the CBDT
Circular, supra. The Ld. CIT(E) shall consider the fresh application filed
in terms of the said circular and pass order by taking into account the
ITA No.1258/Chny/2024 :- 3 -:
provisional approval already granted. In view of the above, the appeal of the assessee is dismissed as infructuous.
In the result, the appeal of the assessee is dismissed as infructuous.
Order pronounced on 27th June, 2024.
Sd/- Sd/- (यस यस िव�ने� रिव) (जगदीश) (Jagadish) (SS Viswanethra Ravi) लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य सद�य / Judicial Member �याियक �याियक सद�य �याियक �याियक सद�य सद�य चे�ई/Chennai, �दनांक/Dated: 27th June, 2024. EDN/- आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT/Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF