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Facts
The assessee, a charitable organization registered u/s 12A, applied for approval under section 80G in Form 10AB. The CIT(E) rejected the application on the grounds that it was filed after the stipulated time limit, considering the commencement date of activities.
Held
The Tribunal noted that the CBDT had issued circulars extending the time limit for filing Form 10AB. Therefore, the Tribunal restored the issue to the CIT(E) for fresh consideration on merits.
Key Issues
Whether the CIT(E) was justified in rejecting the application for 80G approval solely on the grounds of delay, considering subsequent CBDT circulars providing for condonation and extension of time limits?
Sections Cited
80G, 12A, 10AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: A : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
Assessment Year: 2024-25 Together We Will Foundation, Vs CIT (Exemptions), H.No.11, 1st Floor, Faridabad. Ashoka Enclave, 3, Kanishka Residency, Sector 35, Faridabad. PAN: AAETT0915F (Appellant) (Respondent) Assessee by : Shri Ashok Kumar, CA Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 08.09.2025 Date of Pronouncement : 19.09.2025 ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 11.08.2023 of the Commissioner of Income-tax (Exemptions), Chandigarh (hereinafter referred to as the ld. CIT(E) for short) rejecting the application filed by the assessee in Form 10AB of the Act on 11.02.2023 for approval under section 80G of the Act.
On hearing both the sides, we find that the assessee is a charitable organization duly registered u/s 12A of the Act. However, its application u/s 80G of the Act was rejected by the impugned order dated 11.08.2023 on the basis that the activities were commenced in September, 2021 and the present application filed in Form 10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the Act has not been filed within the time limit prescribed therein and also the assessee has not filed its application within the extended time limit provided by the CBDT vide Circulars No. 12 of 2021 dated 25.06.2021, Circular No.16 of 2021 dated 29.08.2021 and the Circular No.8 of 2022 dated 31.03.2022. Although the ld. DR has vehemently defended the impugned order submitting that there is no power with the competent authority under the Act to condone the limitation, what we find is that the CBDT Circular No.6 of 2023 dated 24.05.2023 provides clarifications and explanations concerning the compliance requirements for charitable religious trusts under the Act and the deadline was extended till 30th September, 2023 and, further, time limit for filing 10AB forms has been extended vide Circular No.7 of 2024 dated 25.04.2024 wherein the Form 10AB has been permitted to be filed till 30.06.2024.