MOTI DAMAN HINDU SAMASHAN BHOOMI,DAMAN vs. CIT(EXEMPTION), AHMEDABAD

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ITA 855/AHD/2024Status: DisposedITAT Ahmedabad29 July 2024Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member)4 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 noted that a recent CBDT circular extended the time limit for such applications. Consequently, the appeal was dismissed, but the CIT(E) was directed to consider the fresh application filed by the assessee.

What were the facts?

The assessee-trust applied for regular approval under Section 80G(5) of the Income Tax Act. The CIT(E) rejected the application, stating it was filed after the due date, despite the assessee relying on an extended due date mentioned in a circular.

What were the issues?

Whether the assessee's application for 80G approval was filed within the extended due date as per CBDT circulars.

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, “ C ” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

For Appellant: Shri Rasesh Shah, AR
Hearing: 25/07/2024Pronounced: 29/07/2024

PER SHRI MAKARAND V. MAHADEOKAR, AM: The present appeal is filed by the applicant-trust against the order dated 27/09/2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as “ the CIT(E)”), in Form 10AD of the Income Tax Act,1961 (hereinafter referred to as “the Act”) rejecting the application in Form 10AB u/s. 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Facts of the case:

2.

Assessee is a Trust established on 09/10/1988. The Assessee received provisional approval under clause (iv) of first proviso to sub-section (5) of 80G of the Act dated 22/06/2022 w.e.f. 22/06/2022 to AY 2025-26. 2. 1. The Assessee applied for regular approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Act by filling application in Form 10AB on 02/03/2023 electronically. The Ld.CIT(E) rejected the application vide order dated 27/09/2023 stating that no extension was given by Circular No.6/2023 dated 24/05/2023 in case of approval under section 80G(5) of the Act.

3.

Therefore, the assessee has filed the appeal against the rejection order before us with following ground of appeal:

“1. On the facts and in circumstances of the case as well as law, the Ld.CIT(Exemption) has erred in rejecting assessee’s application u/s.80G(5) filed on 02.03.2023 on the ground that assessee didn’t file the application before 30.09.2022 when the assessee has filed the application in time as per the extension granted till 30.09.2023 as per circular no.6/2023 dated 29.05.2023. 2. Even otherwise, the Ld.CIT(Exemption) has erred in rejecting application u/s.80G(5) filed on 03.03.2023 when the assessee was under honest belief that extension was granted till 30.09.2023 as per circular no.6/2023 dated 24.05.2023. 3. It is therefore prayed that the CIT(Exemption) should be directed passed u/s.80G(5) of the I.T.Act, 1961 may please be set aside to the file of CIT(Exemption) with appropriate direction.

4.

Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” On the grounds of appeal:

4.

The Ld.CIT(E) while rejecting the application in Form 10AB u/s. 80G(5) of the Act, observed that the applicant was required to file application on or before 30/09/2022 and rejected the same as non-maintainable.

5.

The Ld.Authorized Representative for the assessee submitted that the CBDT vide Circular No.7/2024 has extended the time limit for making applications for approval of exemption under Section 80G(5) of the Act till 30/06/2024. Therefore, in light of the said Circular, the appeal should be allowed by setting aside the order of the Ld.CIT(E) or the matter should be referred back to the file of Ld.CIT(E). The Ld.AR for the assessee further informed that it has made fresh application for registration under section 80G of the Act by filing Form No.10AB on 25-06-2024 with Acknowledgment Number 498324690250624 before the Ld.CIT(E) in pursuance of 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.

6.

The Ld.DR relied upon the order of the Ld.CIT(Exemption).

7.

We have heard both the parties and perused the relevant material available on record. It is pertinent to note that the CBDT vide recent Circular dated 25/04/2024 has extended the time for making application for approval of exemption under Section 80G(5) of the Act till 30/06/2024. After hearing the above submission of the Ld.AR, the appeal filed by the assessee is hereby dismissed with a direction to the Ld.CIT(E) to dispose of Moti Daman Hindu Samashan Bhoomi vs. CIT(E)

the fresh application filed in Form 10AB by the assessee on 25/06/2024 for final registration u/s.80G(5) of the Act, in accordance with law.

8.

In the result, appeal of the Assessee is dismissed as mentioned in para hereinabove. Order pronounced in the Open Court on 29 July, 2024 at Ahmedabad. - Ahmedabad, Dated 29/07/2024

ट".सी.नायर, व."न.स./T.C. NAIR, Sr. PS

आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त ( अपील ) / The CIT(E)-Ahmedabad

5.

"वभागीय ""त"न"ध , आयकर अपील"य अ"धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड" फाईल /Guard file.

आदेशानुसार/ BY ORDER,

स"या"पत ""त ////

सहायक पंजीकार (Asstt.

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