Moti Daman Hindu Samashan Bhoomi, Daman V. CIT(Exemption), Ahmedabad

ITA 855/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5570 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-07-2024
• Assessment Year: misc
• Appeal Filed On: 15-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RASESH SHAH
• 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 ““सी“, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद । ।। । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER ITA No.855/Ahd/2024 Assessment Year : - Moti Daman Hindu Samashan Bhoomi, Sonapur Bhitwadi Moti Daman, Daman, Daman and Diu – 396 220 Vs The Commissioner of Income Tax (Exemption) Ahmedabad PAN: AAHTM 3440 K ी / (Appellant) / (Respondent) Assessee by : Shri Rasesh Shah, AR Revenue by : Shri Kamlesh Makwana, CIT-DR /Date of Hear ing : 2 5/0 7/202 4 /Da te of Prono u nce me nt: 29/ 07/20 24 आदेश/O R D E R PER SHRI MAKARAND V. MAHADEOKAR, AM: The present appeal is filed by the applicant-trust against the order dated 27/09/2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as “ the CIT(E)”), in Form 10AD of the Income Tax Act,1961 (hereinafter referred to as “the Act”) rejecting the application in Form 10AB u/s. 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA No.855/Ahd/2024 Moti Daman Hindu Samashan Bhoomi vs. CIT(E) 2 Facts of the case: 2. Assessee is a Trust established on 09/10/1988. The Assessee received provisional approval under clause (iv) of first proviso to sub-section (5) of 80G of the Act dated 22/06/2022 w.e.f. 22/06/2022 to AY 2025-26. 2.1. The Assessee applied for regular approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Act by filling application in Form 10AB on 02/03/2023 electronically. The Ld.CIT(E) rejected the application vide order dated 27/09/2023 stating that no extension was given by Circular No.6/2023 dated 24/05/2023 in case of approval under section 80G(5) of the Act. 3. Therefore, the assessee has filed the appeal against the rejection order before us with following ground of appeal: “1. On the facts and in circumstances of the case as well as law, the Ld.CIT(Exemption) has erred in rejecting assessee’s application u/s.80G(5) filed on 02.03.2023 on the ground that assessee didn’t file the application before 30.09.2022 when the assessee has filed the application in time as per the extension granted till 30.09.2023 as per circular no.6/2023 dated 29.05.2023. 2. Even otherwise, the Ld.CIT(Exemption) has erred in rejecting application u/s.80G(5) filed on 03.03.2023 when the assessee was under honest belief that extension was granted till 30.09.2023 as per circular no.6/2023 dated 24.05.2023. 3. It is therefore prayed that the CIT(Exemption) should be directed passed u/s.80G(5) of the I.T.Act, 1961 may please be set aside to the file of CIT(Exemption) with appropriate direction. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA No.855/Ahd/2024 Moti Daman Hindu Samashan Bhoomi vs. CIT(E) 3 On the grounds of appeal: 4. The Ld.CIT(E) while rejecting the application in Form 10AB u/s. 80G(5) of the Act, observed that the applicant was required to file application on or before 30/09/2022 and rejected the same as non-maintainable. 5. The Ld.Authorized Representative for the assessee submitted that the CBDT vide Circular No.7/2024 has extended the time limit for making applications for approval of exemption under Section 80G(5) of the Act till 30/06/2024. Therefore, in light of the said Circular, the appeal should be allowed by setting aside the order of the Ld.CIT(E) or the matter should be referred back to the file of Ld.CIT(E). The Ld.AR for the assessee further informed that it has made fresh application for registration under section 80G of the Act by filing Form No.10AB on 25-06-2024 with Acknowledgment Number 498324690250624 before the Ld.CIT(E) in pursuance of 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. 6. The Ld.DR relied upon the order of the Ld.CIT(Exemption). 7. We have heard both the parties and perused the relevant material available on record. It is pertinent to note that the CBDT vide recent Circular dated 25/04/2024 has extended the time for making application for approval of exemption under Section 80G(5) of the Act till 30/06/2024. After hearing the above submission of the Ld.AR, the appeal filed by the assessee is hereby dismissed with a direction to the Ld.CIT(E) to dispose of ITA No.855/Ahd/2024 Moti Daman Hindu Samashan Bhoomi vs. CIT(E) 4 the fresh application filed in Form 10AB by the assessee on 25/06/2024 for final registration u/s.80G(5) of the Act, in accordance with law. 8. In the result, appeal of the Assessee is dismissed as mentioned in para hereinabove. Order pronounced in the Open Court on 29 July, 2024 at Ahmedabad. Sd/- Sd/-- (SIDDHARTHA NAUTIYAL) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER Ahmedabad, Dated 29/07/2024 . ी. 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 from earlier order of H- AM ) : 26.7.2024 2. Date on which the typed draft is placed before the Dictating Member. : 26.7.2024 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. : 29.7.24 7. Date on which the file goes to the Bench Clerk. : 29.7.24 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 :