The ITAT Ahmedabad addressed a case involving a delay in filing ...

ITAT condoned delay in filing appeal for registration u/s 12A & 80G. Trust's application restored for de-novo consideration by CIT.

Case Laws Income Tax

May 23, 2024

The ITAT Ahmedabad addressed a case involving a delay in filing an appeal against the denial of registration u/s 12A and 80G, impacting exemption u/s 11. The Tribunal considered the reasons for the delay, noting the operational challenges faced by the assessee. Citing the principle that rules of procedure serve justice, the Tribunal condoned the delay in the appeal filing. Regarding the denial of registration, the Tribunal found that the assessee, an educational trust, was engaged in activities that warranted charitable status. The matter was remanded to the CIT for reevaluation. As the issue of exemption u/s 11 was linked to the registration matter, it was also remanded to the Assessing Officer for appropriate action post reevaluation of registration.

View Source

← Previous Next →

The ITAT Ahmedabad addressed a case involving a delay in filing ...

ITAT condoned delay in filing appeal for registration u/s 12A & 80G. Trust's application restored for de-novo consideration by CIT.

Case Laws Income Tax

May 23, 2024

You may also like:

The ITAT Chennai held that the denial of registration u/s 80G(5) to an old trust was unjustified as the trust existed before the new registration regime. The trust...

The ITAT considered the condonation of delay in filing appeals before the CIT(A). The delay of 93 days was attributed to pursuing alternative remedies in the High Court....

Power to condone the delay in filing of refund application - The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in...

Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence...

Charitable institution - exemption u/s 11 - delay in filing the application for registration under Section 12A - the explanation offered is satisfactory and the delay...

Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

Condone delay in fling the application for exemption u/s 10(23C)(vi) - We feel that even at this stage petitioner may approach CBDT under section 119(2)(b) seeking a...

Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...

Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the...

Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

Condoning the delay in filing the refund application - Power of CIT to ascertain merit in the claim while considering the application for condonation of delay u/s 119 -...

Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...

Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

Quick Updates: