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)
delayed by 147 days (approx.), and hence ld CIT(E) rejected application of assessee in Form No. 10AB, u/s 80G(5) (iii) of the Act, as not maintainable and also cancelled the provisional approval granted in Form No.
10AC, under clause (iv) of first proviso to sub-section (5) of section 80 G of the Act.
17. Therefore, in this