Case Law Details
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.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the order dated 20.12.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying final Registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. None appeared on behalf of the assessee but a written submission dated 09-07-2024 filed by the Trustee wherein the assessee-Trust has made fresh application for Registration under section 80G of the Act by filing Form No. 10AB on 25-04-2024 with Acknowledgement No. 240823170250524 before the Ld. CIT(E) in pursuance to the CBDT Circular No. 7 of 2024 dated 25-04-2024, which extended due date of filing Form 10AB for approval under-section 80G(5) of the Act upto 30-06-2024 and also enclosed copy of the same. Ld. CIT-DR appearing for the Revenue has no objection in dismissing this appeal and directing Ld. CIT(E) to consider the Application on merits.
3. Recording the above submission of the assessee-Trust the appeal filed by the assessee is hereby dismissed with a direction to the Ld. CIT(E) to dispose-of the fresh application filed in Form 10AB by the assessee on 25-04-2024 for final Registration u/s. 80G(5) of the Act, in accordance with law. With this observation, the appeal by the assessee is hereby dismissed.
4. In the result, the appeal filed by the Assessee is dismissed.
Order pronounced in the open court on 21-08-2024
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