Income Tax Appellate Tribunal, Chandigarh

Parties Involved

Facts Summary

The assessee, Vision Humanity, Mohali, filed an application under Section 80G of the Income Tax Act on 28.09.2023. The application was rejected by the Commissioner of Income Tax (Exemptions) on 07.03.2024 as it was submitted after the due date. The assessee appealed against this decision. The Tribunal considered the application of the assessee and decided to remit the matter to the Commissioner of Income Tax (Exemptions) for fresh consideration within the stipulated period.…

Legal Issues

• 1. Whether the application filed under Section 80G of the Income Tax Act can be considered on merits despite being filed after the due date?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• ITA No. 282/CHD/2024

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• ITA No. 308/CHD/2024

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• Shree Panchadaiva Trust vs CIT (Exemptions), Mumbai

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• Gaushala Trust Society vs The CIT (Exemptions), Chandigarh

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• ITA No.2365/M/2024

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• Audacious Dreams Foundation vs. The Commissioner of Income Tax (Exemptions), Chennai