GAJANANA CHARITABLE TRUST,KANHANGAD vs. CIT(EXEMPTION), KOCHI
In the result, the appeal filed by the assessee is allowed
ITA 354/COCH/2024[2024-2025]Status: DisposedITAT Cochin27 Sept 2024AY 2024-2025
Bench: Shri Waseem Ahmed & Shri Soundararajan K.Gajanana Charitable Trust Cit (Exemption) 2Nd/686, Gajanana Aayakar Bhaval Opp. Head Post Office Vs. Old Rly Station Road Hosdurg, Kanhangad 671315 Ernakulam 682018 [Pan: Aabtg6555F] (Appellant) (Respondent)
For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 80Section 80GSection 80G(5)Section 80G(5)(iv)
5) of section 80 G of the Act.
17. Therefore, in this ambiguity situation in circular No. 8/2022 of CBDT dated 31-3-2022
and latest Circular No. 6/2023 dated 24-5-2023, of the CBDT, we do not have any option but to condone the delay in filing application in Form No. 10AB, u/s 80G