Rotary Club Of chennai Mid City Charitable Trust, Chennai V. CIT Exemptions, Chennai

ITA 894/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1251 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-06-2024
• Assessment Year: misc
• Appeal Filed On: 01-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILAY BARAN SOM LD
• Keywords: Charitable institution; Set aside

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.894/Chny/2024 Rotary Club of Chennai Mid City Charitable Trust Y-8, 9 th Street, Anna Nagar, Chennai-600 040. बनाम/ Vs . CIT (Exemption) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATR-6310-G (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri Girish Kumar (Advocate)- Ld.AR थ कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 80G(5)(ii) vide impugned order dated 26.02.2024, the assessee is in further appeal before us. Upon perusal of para-2.2 of impugned order, it could be seen that the assessee commenced its activities on 28.01.2002 and it was granted provisional approval from 02.03.2023 to AY 2025-26. The Ld. CIT(E) has rejected the application on the ground that the application was not filed within prescribed timeline. Further, there was no extension for filing of this form. Aggrieved, the assessee is in further appeal before us. 2. We find that the time limit to file such applications have now been extended by CBDT vide recent Circular No.07/24 dated 25.04.2024 extending time limit for all such applications to 30.06.2024. Therefore, there remain no grounds for rejection of application by raising the issue of timeline. 3. Considering the facts and circumstances of the case, we set aside the impugned order and direct Ld. CIT(E) to consider the application on merits without raising the issue of timeline. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3 rd July, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीFितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयुA/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडFफाईल/GF