GRAM SEVA TRUST,PARASWADA vs. INCOME-TAX OFFICER, JABLAPUR

ITA 42/JAB/2024Status: DisposedITAT Jabalpur18 February 2026Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal, noting that a recent CBDT Circular addressed the assessee's grievance by providing a fresh opportunity to file a new application for 80G registration. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Gram Seva Trust, filed an appeal against the CIT(E)'s rejection of its application for registration under Section 80G of the Income Tax Act, 1961, primarily due to a delay in filing Form 10AB. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

The key legal issue was the rejection of the assessee's application for 80G registration due to delayed filing, which was subsequently addressed by a CBDT circular allowing fresh 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, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, ANADEE NATH MISSHRA

For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the impugned order dated 30.01.2024 of learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as to “Ld.CIT(E)”] rejecting the application of the assessee for registration u/s 80G of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year N.A. The assessee has raised the following grounds of appeals: -

“1. Whether on the facts and circumstances of the case, learned CIT(A) was justified in rejecting the application of the appellant for registration under section 80G based on only delay in filing of Form 10AB without deciding the case of the merits. 2.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →