ANJUMAN-HIMAYATH-E-ISLAM,CHENNAO vs. IT-EXEMPTIONS, CHENNAI

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ITA 756/CHNY/2024Status: DisposedITAT Chennai26 April 2024AY 2024-25Bench: HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal directed the CIT(E) to consider the assessee's application on its merits, in light of a recent CBDT circular extending the filing deadline. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's application for registration under Section 80G(5)(iii) was rejected by the CIT (Exemptions) for being filed beyond the due date. The assessee appealed this rejection.

What were the issues?

Whether the rejection of the application for registration under Section 80G(5)(iii) due to late filing was justified, considering a subsequent extension of the due date by CBDT.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Anjuman-E-Himayath Islam CIT (Exemption) बनाम 16 B.N. Reddy Road, T.Nagar Chennai. / Vs. Chennai - 600 017 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATA-4337-Q (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri G. Suresh (JCIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-04-2024 घोषणाकीतारीख /Date of Pronouncement : 26-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The assessee sought early hearing of this appeal and the application was placed before the bench for grant of early hearing. Upon perusal, it transpires that the assessee is aggrieved by rejection of an application filed by it on 30.09.2023 seeking registration under clause (iii) of Sec. 80G(5). The Ld. CIT (Exemptions), vide impugned order dated 16.03.2024, rejected the same on the ground that the application was filed beyond due date. Further, there was no extension for filing of such applications beyond 30.09.2022. Aggrieved, the assessee is in further appeal before us.

2.

The Ld. Sr. DR referred to recent Circular No.07/24 issued by CBDT on 25.04.2024 extending time limit for all such applications to 30.06.2024. The Ld. Sr. DR also submitted that the appeal itself may be heard and the matter may be remitted back in the light of aforesaid Circular.

3.

Since the aforesaid Circular has extended the time limit for all such applications to 30.06.2024, we direct Ld. CIT(E) to consider the application on merits without raising the issue of timeline. 4. The appeal stand allowed for statistical purposes in terms of our above order.

Order pronounced in open court on 26th April, 2024.

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