AADTHAKKAR PARIVAR DE vs. THAN TRUST,KUTCHVS.THE CIT(EXEMPTION),, AHMEDABAD

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ITA 1026/AHD/2023Status: DisposedITAT Ahmedabad27 September 2024Bench: Shri TR Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's submission and the Revenue's no objection. The CIT(E) was directed to consider the fresh application.

What were the facts?

The assessee filed an appeal against the denial of registration under section 80G(5) for late filing of the application. Subsequently, the assessee filed a fresh application due to an extension granted by a CBDT circular.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the filing of a fresh application after a CBDT circular extended the deadline.

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, AHMEDABAD “D” BENCH

Before: Shri TR Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Divyang Shah, A.R
For Respondent: Shri Prithviraj Meena, CIT-D.R

आदेश/ORDER PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:-

1.

This appeal is filed by the assessee as against order dated 01-11-2023 passed by Commissioner of Income Tax(Exemption) denying registration under section 80G(5) of the Income Tax Act, 1961 for late filing of the Application.

2.

At the outset, the ld. counsel for the assessee vide submission dated 25-09-2024 stated pursuant to CBDT Circular No. 7/2024 dated 25-04-2024 extended the time limit for filing Application of Registration u/s. 80G(5) of the Act till 30-06-2024 and the assessee Trust has filed fresh application on 14-06-2024 bearing acknowledgement no. 433617330140624 for final registration u/s. 80G(5) before CIT(Exemption), therefore requested to withdraw the present appeal filed by the Trust.

3.

The ld. D.R., Shri Prithviraj Meena, appearing for the Revenue has no objection in withdrawing the above appeal.

4.

Recording the above statement of both the parties, the appeal filed by the assessee is hereby dismissed as withdrawn. Ld. CIT(E) is directed to consider the fresh application for registration u/s. 80G(5) of the Act in accordance with law.

5.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 27-09-2024

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