SAM FOUNDATION,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

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ITA 853/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 condoned the delay in filing the appeals. Considering a subsequent CBDT circular extending the due date, the Tribunal allowed the assessee to re-approach the CIT(E) for reconsideration.

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 assessee filed appeals against this rejection with a delay.

What were the issues?

Whether the CIT(E) has the power to condone delay in filing Form 10AB applications and the impact of subsequent CBDT circulars on such rejections.

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

M/s. SAM Foundation, The Commissioner of Income New No.25, Old No.10, Vs. Tax (Exemptions), Sir Madhavan Nair Road, Chennai. Mahalingapuram, Nungambakkam, Chennai – 600 034. [PAN: AAZTS-8622-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri J. Vignesh, 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 are directed against the orders of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 14.11.2023 & 08.03.2024 rejecting the application for registration filled in Form 10AB seeking approval u/s. 80G of the Income Tax Act, 1961 (hereinafter “the Act”).

2.

There is a delay of 76 days in filing the appeals by the assessee. The assessee has given the reason for delay in filing the appeals. We & 854/Chny/2024 :- 2 -: have considered the petition of delay in filing the appeals and satisfied that there was sufficient cause for not filing the appeals within the prescribed time limit. Hence, the delay is condoned accordingly.

3.

The Ld. CIT(E) rejected the applications for registration on the ground that the application was filed beyond the prescribed due date and that here the Commissioner of Income Tax has no power to condone the delay in filing the application in Form 10AB.

4.

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. 10AB, 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.

& 854/Chny/2024 :- 3 -:

5.

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

6.

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

Order pronounced on 22nd May, 2024. (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: 22nd May, 2024. EDN/-

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