Income Tax Appeal No. 718/AHD/2024

Parties Involved

Facts Summary

The appellant, Mahesh Mayadhad, filed an appeal against the order passed by the Income Tax Authority (Appeal) on 04.03.2024. The order denied the appellant's registration under Section 80G(5) of the Income Tax Act, 1961 due to late filing. The appellant argued that the Income Tax Authority (Appeal) had extended the deadline for registration under Section 80G(5) to 30.06.2024. The respondent, Income Tax Authority (Appeal), dismissed the appeal. The appellant's representative, Prithviraj Mishra, did not object to the dismissal of the appeal. The tribunal reviewed the submissions and dismissed the appeal, directing the Commissioner of Income Tax (Appeal) to consider the appellant's application for registration under Section 80G(5) of the Income Tax Act, 1961.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

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