SAVITARTH FOUNDATION,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 316/AHD/2024Status: DisposedITAT Ahmedabad20 May 2024Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R Senthil Kumar (Judicial Member)2 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 subsequent CBDT circular extended the time limit for filing such applications and allowed those rejected solely on time to file fresh applications. Therefore, the assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration under Section 80G of the Income Tax Act. The rejection was due to the application being filed beyond the prescribed time limit.

What were the issues?

Whether the appeal is maintainable given the subsequent CBDT circular providing relief for time-barred applications for Section 80G registration.

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 “ C ” BENCH

Before: Smt. Annapurna Gupta & Shri T.R Senthil Kumar

आदेश/ORDER

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

1.

This appeal is filed by the assessee as against the rejection order dated 20.12.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad for final registration u/s.80G of the Income Tax Act, 1961.

Savitarth Foundation vs. CIT(E) Asst.Year N.A 2

2.

The Ld.Counsel for the assesee filed a letter requesting to withdraw the above appeal which reads as follows:

The appellant had filed the appeal on 21.02.2024 against the rejection of registration u / s 80G of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Exemption) in case of Savitarth Foundation. The application for registration was rejected as the same was not filed within the time limit prescribed in the and the same has been rejected as non-maintainable. Thereafter, CBDT has issued the Circular No. 7/2024 dated 25.04.2024 extending the time limit to file the application for registration u / s 80G of the Act. Further, those applicants, whose registration has been rejected solely on account of the fact that the application was furnished after the due date, have been granted the relief by allowing them to file the fresh application on or before 30.06.2024. Copy of the Circular No. 7/2024 dated 25.04.2024 is enclosed herewith. As the relief sought from the Hon’ble Tribunal stands covered by the Circular no.07/2024, dated 25.04.2024, the Appellant hereby requests your permission to withdraw the appeal filed in Savitarth Foundation vide I.T.A No.316/Ahd/2024.

3.

Recording the above submission, the appeal filed by the assessee is hereby dismissed as withdrawn.

4.

In the result, the appeal is dismissed.

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