Marina Beach Pigeon Feeding Centre, Chennai V. CIT, Exemptions, Chennai

ITA 1328/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0319 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-07-2024
• Assessment Year: misc
• Appeal Filed On: 02-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KAMAL CHORDIA LD

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1328/Chn y/2024 Marina Beach Pigeon Feeding Centre 181, Lloyds Road, Gopalapuram, Chennai-600 086. बनाम/ Vs . CIT(Exemptions) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAHTM-4375-R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri Kamal Chordia (CA)-Ld.AR थ कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 22-07-2024 घोषणाकीतारीख /Date of Pronouncement : 08-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application filed in Form No.10AB on 23.09.2023 seeking approval under clause (iii) of first proviso to sub- section (5) of Sec.80G vide impugned order dated 16.03.2024, the assessee is in further appeal before us. The Ld. CIT(E) rejected the application by raising the issue of timeline. Aggrieved, the assessee is in further appeal before us. 2. The Ld. AR, at the outset, submitted that the relevant timeline has recently been extended by CBDT vide Circular No.07/24 dated 25-04- 2024 extending time limit for all such applications to 30.06.2024. Pursuant to the same, the assessee has field another application on 27.04.2024. The Ld. AR thus submitted that this appeal has become merely academic in nature. The same has not been disputed by revenue. 3. In the result, the appeal stand dismissed as infructuous. Order pronounced on 8 th August, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :08-08-2024 DS आदेशकीFितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु@/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडEफाईल/GF