P.A.CHARITABLE TRUST,POLLACHI vs. CIT EXEMPTIONS , CHENNAI

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ITA 829/CHNY/2024Status: DisposedITAT Chennai22 May 2024Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted a subsequent CBDT circular extending the due date for such applications. Considering this development and in the interest of justice, the Tribunal decided to give the assessee an opportunity to re-approach the CIT(E) for reconsideration of their application.

What were the facts?

The assessee trust applied for registration under Section 80G of the Income Tax Act, 1961, but the application was rejected by the CIT(E) for being filed beyond the prescribed due date. The CIT(E) held that they had no power to condone the delay.

What were the issues?

Whether the CIT(E) has the power to condone the delay in filing Form 10AB for Section 80G registration. The impact of a subsequent CBDT circular on pending applications.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 22.05.2024Pronounced: 22.05.2024

P.A Charitable Trust, The Commissioner of Income 72/BC 59, Elango Street, Vs. Tax (Exemptions), Mahalingapuram, Chennai. Pollachi – 642 002. [PAN: AACTP-5144-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Arjunraj, C.A ""यथ" क" ओर से /Respondent by : Shri A. Sasikumar, CIT सुनवाई क" तारीख/Date of Hearing : 22.05.2024 घोषणा क" तारीख /Date of Pronouncement : 22.05.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeals filed by the assessee is directed against the orders of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 11.03.2024 & 05.03.2024 rejecting the application for registration filled in Form 10AB seeking approval u/s. 80G of the Income Tax Act, 1961 (hereinafter “the Act”).

2.

The Ld. CIT(E) rejected the application for registration on the ground that the application was filed beyond the prescribed due date & 830/Chny/2024 :- 2 -: and that herethe 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.07/24 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. lOAB, 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.

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 & 830/Chny/2024 :- 3 -:

Circular, supra. In view of the above, the appeals of the assessee are dismissed as infructuous.

5.

In the result, both the appeals of the assessee are dismissed as infructuous.

Order pronounced on 22nd May, 2024. (जगदीश) (यस यस िव"ने" रिव) (Jagadish) (SS Viswanethra Ravi) लेखा सद"य लेखा सद"य /Accountant Member लेखा लेखा सद"य सद"य सद"य / Judicial Member "याियक सद"य "याियक "याियक "याियक सद"य सद"य चे"ई/Chennai, "दनांक/Dated: 22nd May, 2024. EDN/-

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