2025 (4) TMI 980

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....R MANJUNATHA G, A.M. : This appeal has been filed by the assessee against the order dated 13.02.2024 of the learned CIT(E), Hyderabad, in rejecting the application filed by the assessee in Form No.10AB for registration u/sec. 80G of the Income Tax Act, 1961 [in short "the Act"]. 2. At the very outset, there is a delay of 176 days in filing the appeal before the Tribunal. The assessee has filed a....

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....notice dated 17.01.2024 and called upon the assessee to submit other information as per earlier notice dated 27.10.2023. The assessee neither appeared nor filed any details. Therefore, the learned CIT(E) dismissed the application filed by the assessee in Form No.10AB and rejected the registration u/sec. 80G of the Act. 4. Learned Counsel for the Assessee submitted that the subsequent notice issue....

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....not reached to the assessee. Therefore, he submitted that giving a chance to file relevant details called for by the learned CIT(E), the assessee will be able to file all the details in support of application filed in Form No.10AB and, therefore, the matter may be remitted back to the learned CIT(E) for consideration of the issue. 5. The Learned DR, on the other hand, supported the order of the l....

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....and argued that if one more opportunity has been given, the relevant details in support of it's application filed in Form No.10AB will be furnished to the satisfaction to the learned CIT(E). In our view, when the assessee is a Trust or Society registered u/sec. 12A of the Act, the application filed for grant of exemption u/sec. 80G of the Act needs to be considered on merits. In the present case, ....