ANJUMAN-HIMAYATH-E-ISLAM, CHENNAO V. IT-EXEMPTIONS, CHENNAI

ITA 756/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2798 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-05-2024
• Assessment Year: misc
• Appeal Filed On: 20-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ईम । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.756/Chny/2024 Anjuman-E-Himayath Islam 16 B.N. Reddy Road, T.Nagar Chennai - 600 017 बनाम / V s . CIT (Exemption) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. A AAT A- 43 37-Q (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri G. Suresh (JCIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-04-2024 घोषणाकीतारीख /Date of Pronouncement : 26-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The assessee sought early hearing of this appeal and the application was placed before the bench for grant of early hearing. Upon perusal, it transpires that the assessee is aggrieved by rejection of an application filed by it on 30.09.2023 seeking registration under clause (iii) of Sec. 80G(5). The Ld. CIT (Exemptions), vide impugned order dated 16.03.2024, rejected the same on the ground that the application was filed beyond due date. Further, there was no extension for filing of such applications beyond 30.09.2022. Aggrieved, the assessee is in further appeal before us. 2 2. The Ld. Sr. DR referred to recent Circular No.07/24 issued by CBDT on 25.04.2024 extending time limit for all such applications to 30.06.2024. The Ld. Sr. DR also submitted that the appeal itself may be heard and the matter may be remitted back in the light of aforesaid Circular. 3. Since the aforesaid Circular has extended the time limit for all such applications to 30.06.2024, we direct Ld. CIT(E) to consider the application on merits without raising the issue of timeline. 4. The appeal stand allowed for statistical purposes in terms of our above order. Order pronounced in open court on 26 th April, 2024. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा23 / VICE PRESIDENT लेखा सद5 / ACCOUNTANT MEMBER चे7ई Chennai; िदनांक Dated :26-04-2024 DS आदेशकीRितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु?/CIT 4. िवभागीय ितिनिध/DR 5. गाडDफाईल/GF