Ajeya Sankara Trust Vs CIT (Exemption) (ITAT Hyderabad)
80G Renewal Filed 46 Days Late Due to Portal Glitch — CIT(E) Lacked Power to Condone Delay; Tribunal Directs Assessee to Seek CBDT Relief
Tribunal examined the rejection of Form 10AB filed by e Assessee-Trust for regular 80G approval. Trust had provisional 80G approval valid up to 31.03.2025. The statutory deadline to apply for regular approval was 30.09.2024, but the application was uploaded on 15.11.2024, resulting in a 46-day delay. Trust explained the delay through an affidavit citing portal glitches, repeated unsuccessful upload attempts by auditor, & technical problems beyond its control.
CIT(E) rejected the application treating it as time-barred, relying on CBDT Circular 7/2024—however, Tribunal held that the circular applied only to cases where deadlines expired in 2023 & was wholly irrelevant, since this Trust’s limitation was available till 30.09.2024. Tribunal observed that while proviso to s.12A(1)(ac) empowers CIT to condone delay for 12AB registration, the Act contains no corresponding provision to condone delay for regular 80G applications despite both sections being identically worded. This omission leads to hardship when delay is due to reasons beyond Assessee’s control.
Tribunal held that CIT(E) had no statutory power to condone the delay, but the case merits relief given the bona fide reasons & genuine charitable activity. Thus, Tribunal set aside the rejection & directed Assessee to approach CBDT for condonation of delay, & thereafter CIT(E) must reconsider the 80G application afresh after giving due opportunity.
