Case Law Details
Manas Yog Seva Trust Vs CIT (Exemption) (ITAT Ahmedabad)
In the case of Manas Yog Seva Trust Vs CIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal concerning the denial of final registration under Section 80G(5) of the Income Tax Act, 1961. The appeal was filed against the order dated 22.03.2023 by the Commissioner of Income Tax (Exemption), Ahmedabad. A significant issue in this case was the delay of 331 days in filing the appeal, which was compounded by procedural issues with the delay condonation request.
Despite the delay and the absence of representation by the trust’s legal counsel during multiple hearings, the ITAT decided to proceed with the matter in the interest of justice. The Tribunal noted that the trust had submitted a fresh application in Form 10AB on 30-04-2024, following the CBDT Circular No. 7 of 2024, which extended the deadline for filing such forms. The ITAT directed the CIT (Exemption) to process this new application in accordance with the law, effectively dismissing the original appeal but ensuring that the trust’s current application would be considered. This decision underscores the Tribunal’s commitment to ensuring that procedural delays do not impede the proper processing of applications under Section 80G(5).
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the order dated 22.03.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying final Registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Today is the 4th time of hearing of this appeal, none appeared on behalf of the assessee. Though there is a Letter of Authority in favour of C.A. Shri Chintan A. Thakkar, he failed to represent the case even in the previous hearings. Further there is a delay of 331 days in filing the above appeal. The condonation of delay was not in proper stamp paper and not by way of an Affidavit. However in the interest of justice, we requested Ld. D.R. to verify whether the assessee-trust has filed fresh application pursuant to 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 up to 30-06-2024.
3. CIT-DR obtained information from the Office of Ld. CIT(E) that the assessee has made fresh application in Form 10AB on 3004-2024 seeking approval under section 80G(5) of the Act.
4. Recording the above submission of the Ld. D.R., the present appeal filed by the assessee is hereby dismissed with a direction to the Ld. CIT(E) to dispose-of the application filed on 30-04-2024 in Form 10AB in accordance with law.
5. In the result, the appeal filed by the Assessee is dismissed.
Order pronounced in the open court on 27-08-2024
Author Bio
