NAVGUJARAT FOUNDATION,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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ITA 290/AHD/2024Status: DisposedITAT Ahmedabad21 August 2024Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal. It directed the Commissioner of Income Tax (Exemption) to consider the fresh application filed by the assessee on its merits.

What were the facts?

The assessee filed an appeal against the denial of final registration under section 80G. Subsequently, the assessee filed a fresh application for registration under section 80G in Form 10AB.

What were the issues?

Whether the appeal filed against the denial of 80G registration should be dismissed when a fresh application has been filed, and whether the fresh application should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar

Assessee Represented: Written Submission Revenue Represented: Shri H. Phani Raju, CIT-DR Date of hearing : 20-08-2024 Date of pronouncement : 21-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 20.12.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying final Registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

A.Y. NA Page No 2 Navgujarat Foundation. vs. CIT(E)

2.

None appeared on behalf of the assessee but a written submission dated 09-07-2024 filed by the Trustee wherein the assessee-Trust has made fresh application for Registration under section 80G of the Act by filing Form No. 10AB on 25-04-2024 with Acknowledgement No. 240823170250524 before the Ld. CIT(E) in pursuance to the CBDT Circular No. 7 of 2024 dated 25-04-2024, which extended due date of filing Form 10AB for approval under- section 80G(5) of the Act upto 30-06-2024 and also enclosed copy of the same. Ld. CIT-DR appearing for the Revenue has no objection in dismissing this appeal and directing Ld. CIT(E) to consider the Application on merits.

3.

Recording the above submission of the assessee-Trust the appeal filed by the assessee is hereby dismissed with a direction to the Ld. CIT(E) to dispose-of the fresh application filed in Form 10AB by the assessee on 25-04-2024 for final Registration u/s. 80G(5) of the Act, in accordance with law. With this observation, the appeal by the assessee is hereby dismissed.

4.

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

Order pronounced in the open court on 21-08-2024 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 21/08/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee A.Y. NA Page No 3 Navgujarat Foundation. vs. CIT(E)

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