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2024 (3) TMI 614 - ITAT SURATRegistration u/s. 80G(5) - Rejection of application due to delay in filling Form 10AB - as argued application was filed within six months of commencement of activities as per clause (iii) of first proviso to sub-section 5 of section 80G - HELD THAT:- Tribunal has power to condone the delay. We note that application was filed by the assessee on 02.12.2022. However, as per CBDT circular No.8/2022 application in Form No.10AB, u/s. 80G(5)(iii) of the Act, should have been filed by assessee on or before 30.09.2022, hence there is delay in filing the appeal. Respectfully following the order of Co-ordinate Bench in the case of Vananchal Kelavani Trust [2024 (1) TMI 877 - ITAT SURAT] we condone the delay. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E) to adjudicate the issue, pertaining to filing in Form No.10AB, u/s. 80G(5) (ii) of the Act, afresh on merits. The assessee is also directed to file the relevant details and documents, before ld CIT(E), as and when required by ld CIT(E). For statistical purposes, the appeal of the assessee is treated as allowed.
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