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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 आयकरअपीलसं./ M/s. Saraswathi Ramasamy CIT(Exemptions) Charitable Trust Chennai. बनाम/ Vs. No.59/22, Dharmar Kovil Street, Annur – 641 653. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAYTS-5203-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri Girish Kumar, (Advocate)– Ld.AR ��थ� की ओर से/Respondent by : Shri Nilay Baran Som (CIT)-Ld. CIT. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH
Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 80G(5)(iii) by Ld. Commissioner of Income Tax (Exemption) vide impugned order dated 23-02-2024, the assessee is in further appeal before us.
Upon perusal of impugned order, it could be seen that 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.
We find that the time limit to file such applications have 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.
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. 5. The appeal stand allowed for statistical purposes in terms of our above order. Order pronounced on 21st May, 2024.