Save Shakti Foundation, Chennai V. CIT Exemption, Chennai

ITA 923/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7658 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 04-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.923/Chny/2024 Save Shakti Foundation No.10, 3 rd Main Road, Kottur Gardens Kotturpuram, Chennai - 600 085 बनाम / V s . CIT (Exemption) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. A AU T S -7 506-D (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri Y. Sridhar (FCA) - Ld. AR 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 27.09.2023 seeking registration under clause (ii) of first proviso to Sec. 80G(5). The Ld. CIT(Exemptions), vide impugned order dated 07.03.2024, rejected the same on the ground that the assessee was granted provisional approval up-to AY 2024-25. Therefore, the application ought to have been made under clause (iii) 2 instead of clause (ii). The application was held to be not-maintainable which has led to present appeal by the assessee. 2. The Ld. AR 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 submitted that the appeal itself may be heard and the matter may be remitted back in the light of aforesaid Circular. 3. We are of the opinion that mere mistake in filing the form would not vitiate the claim of the assessee. Therefore, we direct Ld. CIT(E) to grant an opportunity to assessee to correct the said mistake and consider the application on merits. 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 आदेशकीTितिलिपअ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु?/CIT 4. िवभागीय ितिनिध/DR 5. गाडDफाईल/GF