PROJECT SWARAJYA,CUTTACK vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.411/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2024-2025) Project Swarajya, Vs Cit(Exemption), Hyderabad Ganesh Ghat, Chandini Chowk, Bhakhrabad, Cuttack-753002 Pan No. : Aaatp 3816 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Ananta Narayan Singhbabu, Adv. राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 14/08/2025 घोषणा की तारीख/Date Of Pronouncement : 14/08/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order, Dated 25.06.2025 Passed By The Ld. Cit(Exemption), Hyderabad For The Assessment Year 2024-2025, Thereby Rejecting The Assessee’S Claim For Registration U/S.80G Of The Act. 2. It Was Submitted By The Ld. Ar That The Assessee Had Applied In Form 10Ab Seeking Registration U/S.80G Of The Act. It Was The Submission That The Ld.Cit(E) Has Rejected The Application For Registration On Account Of Delay In Filing Form 10Ab. It Was The Submission That No Opportunity Was Granted To The Assessee To Explain The Delay. It Was The Prayer That The Issues May Be Restored To The File Of Ld. Cit(E) So That The Assessee Could Explain The Delay.

10A by selecting the section code 80G(5)(i) instead of 80G(5)(iv) of the Act for which the ld. CIT(E) has rejected the application of the assessee treating the same as non-maintainable. Admittedly, the assessee has filed the application belatedly. When the power for granting the registration is available with an authority, the power to condone