Arram Charity Trust, Erode V. CIT Exemptions, Chennai

ITA 959/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0079 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 12-08-2024
• Assessment Year: misc
• Appeal Filed On: 07-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी यस यस िव ने रिव, ाियक सद एवं ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.959/Chny/2024 Arram Charity Trust, H 72, Periyar Nagar, Erode – 638 001. [PAN: AAHTA 0958N] Vs. The Commissioner of Income Tax (Exemptions), Chennai. (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ9 की ओर से/ Appellant by : None ;<थ9 की ओर से /Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 13.08.2024 घोषणा की तारीख /Date of Pronouncement : 14.08.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 16.03.2024 seeking registration u/s.80G(5) of the Income tax Act, 1961 (hereinafter “the Act”). 2. The Ld. CIT(E) rejected the application for registration on the ground that the application was filed beyond the prescribed due date and that the Commissioner of Income Tax has no power to condone the delay in filing the application in Form 10AB. ITA No.959/Chny/2024 :- 2 -: 3. We have heard the arguments of both the sides and perused the relevant material available on record. It is noted that subsequent to the order of Ld. CIT(E), the Central Board of Direct Taxes has issued a Circular No.07 of 2024 dated 25.04.2024 and has extended date for filing such applications up to 30.06.2024 for all such cases including the assessee. The relevant para of the circular is as under : “4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. l0AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30.06.2024.” 4. As the assessee has already made fresh application on 31.05.2024 in view of the above circular, the appeal filed to reconsider the application becomes infructuous. 5. In the result, the appeal of the assessee is dismissed as infructuous. Order pronounced on 14 th August, 2024. Sd/- Sd/- (यस यस िव ने रिव) (SS Viswanethra Ravi) याियक याियक याियक याियक सद य सद यसद य सद य / Judicial Member (जगदीश) (Jagadish) लेखा लेखालेखा लेखा सद य सद यसद य सद य /Accountant Member चे ई/Chennai, दनांक/Dated: 14 th August, 2024. EDN/- ITA No.959/Chny/2024 :- 3 -: आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकर आयु /CIT, Chennai 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF