COMPREHENSIVE BLOOD AND CANCER CARE FOUNDATION,GANDHINAGAR V. RGE PR. CIT (EXEMPTION), AHMEDABAD

ITA 819/AHD/2024

AI Insights

The case involves the Comprehensive Blood And Cancer Care Foundation appealing against the decision of the Principal Commissioner of Income Tax (Exemption), Ahmedabad, which rejected their application for final approval under Section 80G(5)(iii) of the Income Tax Act. The rejection was primarily on the grounds of the application being filed beyond the prescribed time limit. The tribunal noted that the assessee had subsequently filed a fresh application, which led to the dismissal of the appeal as it was no longer necessary to adjudicate on the earlier application.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25506 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-10-2024
• Assessment Year: misc
• Appeal Filed On: 23-04-2024
• Laws Referred To: Section 80G(5)(iii) of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PROTHVIRA J M EENA
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.819/Ahd/2024 (Assessment Year: N.A.) Comprehensive Blood And Cancer Care Foundation, 204/205, Second Floor Radhe Fortune Arcade, Gandhinagar-382428 Vs. Principal Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.AACTC8665K] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Prothviraj Meena, CIT DR Date of Hearing 22.10.2024 Date of Pronouncement 22.10.2024 O R D E R PER DR. BRR KUMAR - ACCOUNTANT MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad, vide order dated 21.02.2024. 2. The Assessee has taken the following grounds of appeal:- “1. On the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Exemption) [‘the CIT(E)’] erred in rejecting the application filed under section 80G(5)(iii) of the Act, without issue of show cause notice before rejecting the application and thereby violating the principles of natural justice. Without prejudice to Ground No. 1 above: 2. On the facts and circumstances of the case and, in law, the CIT(E) erred in rejecting the application filed u/s. 80G(5)(iii) on the limitation ground that the application has been filed beyond the prescribed time of 6 months from the commencement of the activities, and therefore, held as not maintainable. ITA No. 819/Ahd/2024 Comprehensive Blood And Cancer Care Foundation vs. PCIT Asst.Year –N.A. - 2– 3. On the facts and circumstances of the case and, in law, the Ld. Commissioner of Income-tax (Exemption) [‘the CIT(E)’] further erred in cancelling the provisional registration granted under section 80G of the Act. Without prejudice to Ground No.1,2&3 above: 4. On facts and circumstances of the case and in law, it is prayed before Your Honours that delay in application filed u/s 80G(5) of the Act may please be condoned and necessary directions may please be given to Ld. CIT(E) for granting approval u/s 80G(5)(iii), considering merits of the case. 5. Your appellant craves leave to add, alter and/or to amend all or any of the grounds before the final hearing.” 3. At the time of hearing none appeared on behalf of the assessee. 4. At the outset, we observe that the appeal is time barred by 02 days. The delay of 02 days is condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 5. The Ld. CIT(E) rejected the application filed in Form No. 10AB for final approval under Section 80G(5)(iii) of the Act. The said application has been rejected on the ground that it has not been filed within the time prescribed. 6. However, based on the Circular of the CBDT No. 07/2024 dated 25.04.2024 the assessee has filed fresh application before the Ld. CIT(E). Since, the assessee has filed fresh application before the Ld. CIT(E), the appeal before us becomes infructuous and hence being dismissed. 7. In the result, the appeal of the assessee is dismissed. The order is pronounced in the open Court on 22.10.2024 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 22/10/2024 TANMAY, Sr. PS TRUE COPY ITA No. 819/Ahd/2024 Comprehensive Blood And Cancer Care Foundation vs. PCIT Asst.Year –N.A. - 3– आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 22.10.2024 2. Date on which the typed draft is placed before the Dictating Member 22.10.2024 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S .10.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .10.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 22.10.2024 7. Date on which the file goes to the Bench Clerk 22.10.2024 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Dispatch of the Order…………………………………… "