Namaste Life Health Care Foundation, Ahmedabad V. The Commissioner of Income Tax (Exemption), Ahmedabad

ITA 289/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6043 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-06-2024
• Assessment Year: misc
• Appeal Filed On: 15-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ “D”, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद । ।। । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER ITA No.289/Ahd/2024 Assessment Year : - Namaste Life Health Care Foundation 4-C, Trade Centre Stadium Circle Navrangpura, Ahmedabad – 380 009 Vs The CIT (E) Ahmedabad PAN: AADCN 2951 M / (Appellant) / (Respondent) Assessee by : (Written Submission) Revenue by : Dr. Darsi Suman Ratnam, CIT-DR /Date of Hear ing : 27/ 0 6/202 4 /Da te of Prono u nce me nt: 0 4/07/20 24 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER This appeal is filed by the Assessee as against the rejection order dated 21/12/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for final registration under section 80G of the Income Tax Act, 1961. 2. Grounds of appeal are as under: “1. Ld.C.I.T.(Exemption) erred in law and on fact in rejecting the application for approval u/s 80G(5) filed by the Appellant Trust on the ground that the application ITA No.289/Ahd/2024 Namaste Life Health Care Foundation vs. CIT(E) 2 filed in Form 10AB has not filed within time limit prescribed and therefore it is non-maintainable. On facts and circumstances of the case, the action of Ld. CIT(Exemption) of rejecting the application filed for approval u/s 80G (5) of the Act is incorrect and unlawful and the approval u/s. 80G(5) of the Act ought to have been granted to the Appellant Trust. Ld. C.L.T.(Exemption), while passing the order, nowhere in the Order has doubted the very existence of the trust, its objects and the genuineness of the charitable activities carried out by the appellant Trust. 2. Ld.C.I.T.(Exemption) erred in law and on fact in cancelling the provisional approval granted under clause (vi) of first proviso to sub section (5) of Section 80G on the technical ground that the application filed in Form 10AB for Final Approval has not filed within time limit prescribed and therefore it is non-maintainable. The assessee reserves its right to add, amend, alter, delete, change or modify any or all grounds of appeal before or at the time of the hearing.” 3. At the outset, the assessee-trust informed that it had made fresh application for registration under section 80G of the Act by filing Form No.10AB on 22/05/2024 with Acknowledgment Number 231192080220524 before the Ld.CIT(E) in pursuance to the 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 upto 30/06/2024 and also enclosed copy of the same. 4. Recording the above submission of the assessee-trust, the appeal filed by the assessee is hereby dismissed with a direction to the Ld.CIT(E) to dispose of the fresh application filed in Form 10AB by the assessee on 22/05/2024 for final registration u/s.80G(5) of the Act, in accordance with law. With this observation, the appeal filed by the assessee is hereby dismissed. ITA No.289/Ahd/2024 Namaste Life Health Care Foundation vs. CIT(E) 3 5. In the result, the appeal filed by the assessee is hereby dismissed. Order pronounced in the Open Court on 4 th July, 2024 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER Ahmedabad, Dated 04/07/2024 . ी. य , . . ./T.C. NAIR, Sr. PS ! "# /Copy of the Order forwarded to : 1. "!ी $% / The Appellant 2. &य$% / The Respondent. 3. '(')* य य + / Concerned CIT 4. य य + )"!ी (/ The CIT(E)-Ahmedabad 5. . /ीय )* , य "!ी य ")* , ज /DR,ITAT, Ahmedabad, 6. / 12 3 /Guard file. / BY ORDER, &य ! //True Copy// ह य !'जी (Asstt. Registrar) य "!ी य ")* , ITAT, Ahmedabad 1. Date of dictation (Copied order) : 01.07.2024 2. Date on which the typed draft is placed before the Dictating Member. : 01.07.2024 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 04.7.24 7. Date on which the file goes to the Bench Clerk. : 04.7.24 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 Despatch of the Order :