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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश /O R D E R
PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Exemption), Chennai rejecting Form No.10AB dated 06.04.2023 filed for seeking approval under clause (iii) of first proviso to section 80G(5) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 31.10.2023.
The only issue in this appeal of assessee is as regards to the order of CIT(A) rejecting the application filed in Form No.10AB on 06.04.2023 under clause (iii) of first proviso to section 80G(5) of the Act, seeking approval / registration u/s.80G of the Act.
ITA No.1511/Chny/2023 2 3. At the outset, the ld.counsel for the assessee filed copy of the Tribunal’s order dated 23.01.2024 in assessee’s own case in ITA No.1232/CHNY/2023, wherein the Tribunal had remitted the matter back to the file of the CIT(Exemption) to decide the registration u/s.12AB of the Act. Since the registration u/s.12AB of the Act has been sent back to the file of the CIT(Exemption) to decide on merits, on similar facts this application for seeking approval u/s.80G(5) of the Act is also set aside and matter remanded back to the file of the CIT(Exemption). Accordingly, the order of the CIT(Exemption) is set aside and appeal restored back to his file for adjudication on merits.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court at the time of hearing on 9th April, 2024 at Chennai.
Sd/- Sd/- (महावीर �सह ) (मनोज कुमार अ�वाल) (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा�य� /VICE PRESIDENT लेखा सद�य /ACCOUNTANT MEMBER चे�ई/Chennai, �दनांक/Dated, the 9th April, 2024 RSR आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु� /CIT 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF.