Case Law Details
Madhav Gaushala Charitable Trust Vs CIT (Exemption) (ITAT Chandigarh)
The appeal initiated by the assessee Trust challenges the rejection of its final registration under section 80G of the Income Tax Act, 1961, citing limitation issues. This article explores the intricacies of the case, including the grounds of rejection, the Trust’s arguments, and the subsequent decision.
Detailed Analysis:
The rejection by the ld. Commissioner of Income Tax (Exemptions) was primarily based on the Trust’s failure to submit its final registration within the stipulated timeframe, as outlined in the relevant provisions of the Act. Despite the Trust’s claims of technical glitches hindering the submission process, the application was deemed untimely.
The Trust, represented by its counsel, presented evidence demonstrating its efforts to submit the application before the deadline. Technical issues encountered on the Income Tax Department’s website were cited as the reason for the delay. Correspondence with the Department, including emails and communications with the Help Desk, highlighted the Trust’s proactive approach in addressing the matter.
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