Aadthakkar Parivar Devasthan Trust vs. CIT(E)

Parties Involved

Facts Summary

The assessee, Aadthakkar Parivar Devasthan Trust, filed an appeal against an order dated 01-11-2023 passed by the Commissioner of Income Tax(Exemption) denying registration under section 80G(5) of the Income Tax Act, 1961 for late filing of the Application. The assessee filed a fresh application on 14-06-2024, and the counsel for the assessee requested to withdraw the appeal. The Department of Revenue had no objection to the withdrawal. The appeal was dismissed as withdrawn, and the CIT(E) was directed to consider the fresh application for registration u/s. 80G(5) of the Act in accordance with law.…

Legal Issues

• 1. Late filing of the Application for registration under section 80G(5) of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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