NAMASTE LIFE HEALTH CARE FOUNDATION,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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ITA 289/AHD/2024Status: DisposedITAT Ahmedabad04 July 2024Bench: SHRI T.R. SENTHIL KUMAR (Judicial 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 noted that a fresh application was filed within the extended due date. Therefore, the appeal was dismissed, and the CIT(E) was directed to dispose of the fresh application on merits.

What were the facts?

The assessee's application for final registration under Section 80G was rejected by the CIT(E) due to a delay in filing Form 10AB. The assessee then filed a fresh application on 22/05/2024, citing a CBDT circular that extended the due date.

What were the issues?

Whether the rejection of the application for 80G registration was justified on technical grounds of delay, and if a fresh application filed within the extended period should be considered.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ D ” BENCH, AHMEDABAD

Before: SHRI T.R. SENTHIL KUMAR & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

Hearing: 27/06/2024Pronounced: 04/07/2024

PER MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER This appeal is filed by the Assessee as against the rejection order dated 21/12/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for final registration under section 80G of the Income Tax Act, 1961. 2. Grounds of appeal are as under:

“1. Ld.C.I.T.(Exemption) erred in law and on fact in rejecting the application for approval u/s 80G(5) filed by the Appellant Trust on the ground that the application filed in Form 10AB has not filed within time limit prescribed and therefore it is non-maintainable.

On facts and circumstances of the case, the action of Ld. CIT(Exemption) of rejecting the application filed for approval u/s 80G (5) of the Act is incorrect and unlawful and the approval u/s. 80G(5) of the Act ought to have been granted to the Appellant Trust.

Ld. C.L.T.(Exemption), while passing the order, nowhere in the Order has doubted the very existence of the trust, its objects and the genuineness of the charitable activities carried out by the appellant Trust.

2.

Ld.C.I.T.(Exemption) erred in law and on fact in cancelling the provisional approval granted under clause (vi) of first proviso to sub section (5) of Section 80G on the technical ground that the application filed in Form 10AB for Final Approval has not filed within time limit prescribed and therefore it is non-maintainable.

The assessee reserves its right to add, amend, alter, delete, change or modify any or all grounds of appeal before or at the time of the hearing.”

3.

At the outset, the assessee-trust informed that it had made fresh application for registration under section 80G of the Act by filing Form No.10AB on 22/05/2024 with Acknowledgment Number 231192080220524 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.

4.

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 22/05/2024 for final registration u/s.80G(5) of the Act, in accordance with law. With this observation, the appeal filed by the assessee is hereby dismissed. Ahmedabad, Dated 04/07/2024

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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