2025 (7) TMI 1418

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....the assessee society for registration under section 80G of the Income-tax Act, 1961 (for short, "the Act"). 2. Succinctly stated, the assessee society is registered with the Registrar of Societies, Government of Telangana on 08.10.1992. As per the Memorandum of Association (MOA), the assessee society has as its objectives carrying out activities aimed at environmental education, awareness on climate change, conservation, agricultural changes, and public health, besides taking up humanitarian and developmental projects such as slum improvement, village upliftment, and coordination of technical support for such projects. 3. The assessee society had e-filed an application in "Form No. 10AB" seeking registration under section 80G of the A....

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....ried out by the assessee society; and (ii). that the assessee society, having an existing registration under section 80G prior to 01.04.2021, ought to have applied in "Form 10A" by selecting the code 80G(5)(i) on or before 30.06.2024 as per the CBDT Circular No. 7 of 2024 dated 25.04.2024. The CIT(Exemption) further observed that as the assessee society had failed to comply with the aforesaid requirements, therefore, its application in "Form 10AB" was not maintainable. 6. The assessee society being aggrieved with the order passed by the CIT(Exemption) rejecting its application for registration u/s 80G of the Act has carried the matter in appeal before us. 7. We have heard the Ld. Authorized Representatives of both the parties, perused....

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.... otherwise valid application, especially when the assessee is an existing registered entity under the Act and the charitable nature of its activities is not disproved. Our aforesaid view is fortified by the order of the ITAT, Nagpur in the case of Gospel India Ministries Vs. CIT, ITA Nos. 267 & 563/Nag/2024, dated 27.01.2025. 11. Apart from that, it is also a fact that the CIT(Exemption) had acted upon the application filed by the assessee society in "Form 10AB" seeking registration u/s 80G of the Act. Rather, it was the assessee society that had in its reply to Query no. 9 of the notice of the CIT(Exemption) dated 07/10/2024 had, inter alia, filed before him the details regarding the registration that it held u/s 80G of the Act. However....