DR. JAIMIN VASA FOUNDATION,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 358/AHD/2024Status: DisposedITAT Ahmedabad04 July 2024Bench: MS. SUCHITRA KAMBLE (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 the assessee had filed a fresh application for registration on 22/05/2024, which was within the extended due date as per CBDT Circular No.7 of 2024. The Tribunal dismissed the appeal with a direction to the CIT(E) to dispose of the fresh application.

What were the facts?

The assessee-trust filed an appeal against the rejection of its application for final registration under section 80G. The rejection was based on the ground that the application in Form 10AB was filed beyond the prescribed time limit.

What were the issues?

Whether the rejection of the application for 80G registration on technical grounds of delay was justified, especially when a fresh application was filed within the extended due date.

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: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

Hearing: 03/07/2024Pronounced: 04/07/2024

PER SHRI MAKARAND V. MAHADEOKAR, AM: This appeal is filed by the Assessee as against the rejection order dated 24/01/2024 passed by the Ld.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.I.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 232428830220524 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. Order pronounced in the Open Court on 4th July, 2024 at Ahmedabad. - 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.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →