Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 1520 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-06-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
09-06-2024
Assessment Year
misc
Appeal Filed On
08-05-2024
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.886/Bang/2024 Assessment year : N.A. Carers World Wide, 47, 8 th Main Road, Near UCO Bank, New Gurappana Palya, Bangalore – 560 029. PAN : AACTC 408J Vs. The Commissioner of Income Tax (Exemptions), Bangalore. APPELLANT RESPONDENT Appellant by : Shri Harsha K.M., CA Respondent by : Shri Sunil Kumar Agarwal, CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.06.2024 Date of Pronouncement : 24.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal by the assessee is filed by the assessee against the order dated 12.04.2024 of the CIT(Exemptions), Bangalore rejecting approval u/s. 80G of the Act. 2. The brief facts are that provisional approval u/s. 80G of the Act was granted in Form 10AC on 15.10.2021 from 15.10.2021 to AY 2024-25 and the assessee filed application in Form 10AB on ITA No.886/Bang/2024 Page 2 of 3 03.11.2023 for regularisation of approval u/s. 80G of the Act. The CIT(Exemptions) noted that the application in form 10AB was filed belatedly by the assessee as per proviso to section 80G(5) of the Act. He therefore rejected application of the assessee. Aggrieved, the assessee is in appeals before the ITAT. 3. The ld. AR submitted that the CBDT has extended the due date for filing Form 10A/10AB vide press release dated 25.4.2024 till 30.6.2024. He therefore requested that the issue should be sent back to CIT(Exemptions) for fresh consideration. The ld. DR relied on the orders of lower authorities. 4. After hearing both the sides, we note that the CBDT has extended the due date till 30.6.2024 for filing Form 10AB vide Press release dated 25.4.2024 which is as under:- ITA No.886/Bang/2024 Page 3 of 3 5. From the above, it is clear that the assessee’s case is covered by the above CBDT press release. Therefore, the matter in appeal is remitted back to the ld. CIT(Exemptions) for fresh consideration and decision as per law. 6. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court on this 24 th day of June, 2024. Sd/- Sd/- ( BEENA PILLAI ) (LAXMI PRASAD SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 24 th June, 2024. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. Pr.CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore.
