NAGESHWARA CHARITABLE TRUST,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

PDF · subscribers
ITA 371/NAG/2023Status: DisposedITAT Nagpur19 March 2024AY 2024-25Bench: SHRI S.S.GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)16 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the application was filed within the time allowed under the Act, interpreting the relevant provision to apply to trusts that had not commenced activities at the time of provisional registration. The Tribunal also noted that the assessee's 12AA registration was set aside in a separate appeal.

What were the facts?

The assessee, Nageshwara Charitable Trust, applied for approval under Section 80G of the Income Tax Act. The CIT(Exemption) dismissed the application, deeming it time-barred as it was filed beyond the specified period after receiving provisional approval.

What were the issues?

The primary issue was whether the assessee's application for 80G approval was time-barred. A secondary issue was the validity of the 12AA registration, which was addressed in a related appeal.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Kapil Hirani – AR
For Respondent: Shri Kailash C.Kanojiya – CIT(DR)
Hearing: 18/03/2024Pronounced: 19/03/2024

आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.

Nageshwara Charitable Trust [A] S.No Details Date Initials Designation 1 19.03.2024 Draft dictated on Sr. PS/PS 19.03.2024 2 Final Draft placed before author Sr. PS/PS 19.03.2024 3 Draft proposed & placed before the Second JM/AM Member 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

More judgments on Section 80G

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

Recent GST High Court judgments

Search GST case law →