SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

ITA 236/PUN/2024Status: DisposedITAT Pune16 May 2024Bench: SHRI S.S.GODARA (Judicial Member), SHRI INTURI RAMA RAO (Accountant Member)8 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that there is no statutory power conferred upon the CIT or the Tribunal to condone the delay in filing the application for approval under Section 80G(5). The provisions of the Limitation Act do not apply to such applications.

What were the facts?

The assessee trust applied for approval under Section 80G(5) after its provisional approval expired. The application was filed beyond the prescribed six-month period from the expiry of provisional approval.

What were the issues?

Whether the Tribunal has the power to condone the delay in filing an application for approval under Section 80G(5) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 80G(5)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI S.S.GODARA & SHRI INTURI RAMA RAO

For Appellant: Shri Anand Partani &, Shri Santosh Garud
For Respondent: Shri Keyur Patel
Hearing: 15.05.2024Pronounced: 16.05.2024

PER INTURI RAMA RAO, AM:

This is an appeal filed by the assessee directed against the order

passed by the ld. Commissioner of Income Tax, Exemption, Pune [‘the CIT, Exemption’] dated 16.12.2023 denying the grant of approval

u/s.80G(5) of the Income Tax Act, 1961 (‘the Act’).

2.

Briefly, the facts of the case are that the appellant is a charitable

Trust formed with the object of providing relief to poor and deserving

persons by way of giving reliefs for setting up homes and hostels for women, orphans old age homes, day care centres and such other

2 facilities for senior citizens and measures etc. The appellant was granted

provisional approval u/s.

The order continues below.

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