Gopal Ashram Vs CIT (Exemption) (ITAT Ahmedabad)
Since the time limit for application in Form No. 10AB for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 was extended till 30.06.2024 by the CBDT and the assessee has already exercised the option to file the fresh application within the extended time, the present appeal has become infructuous and is, therefore, dismissed.
The ITAT Ahmedabad dismissed the appeal filed by Gopal Ashram against the CIT (Exemption)’s rejection of their application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The original application, filed on 30th September 2023, was deemed non-maintainable as it referenced an incorrect clause. The CIT (Exemption) noted that the trust was provisionally registered under Section 12A(1)(ac)(vi) for AY 2022-23 to AY 2024-25 and should have filed under Section 12A(1)(ac)(iii) within the specified period. The assessee’s representative attributed the error to an inadvertent mistake and highlighted that the Central Board of Direct Taxes (CBDT), through Circular No. 7/2024, extended the deadline for filing Form 10AB applications until 30th June 2024. Gopal Ashram availed of this extension and filed a fresh application on 26th June 2024. Given the fresh application, the tribunal deemed the current appeal infructuous and dismissed it. The ITAT directed the CIT (Exemption) to consider the new application as per legal provisions.
