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).
