Navgujarat Foundation Vs CIT (Exemption) (ITAT Ahmedabad)
In the matter of Navgujarat Foundation Vs CIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Ahmedabad dealt with an appeal challenging the Commissioner of Income Tax (Exemption), Ahmedabad’s decision from 20.12.2023, which had denied final registration under Section 80G of the Income Tax Act, 1961. The appeal was filed to contest this denial, but during the hearings, the trust failed to appear, although a written submission dated 09-07-2024 was provided. This submission indicated that the trust had filed a fresh application for registration under Section 80G by submitting Form No. 10AB on 25-04-2024, in accordance with the CBDT Circular No. 7 of 2024, which extended the deadline for such applications to 30-06-2024.
The ITAT noted the trust’s compliance with the extended deadline and the fresh submission. With no objections from the CIT-DR representing the Revenue, the Tribunal decided to dismiss the appeal but instructed the CIT (Exemption) to process the new Form 10AB application filed by the trust. This direction ensures that the trust’s application for registration under Section 80G will be evaluated on its merits. Consequently, the appeal was dismissed with the clear mandate to consider the trust’s recent application according to legal provisions.
