ITA No.2362/M/2024

Parties Involved

Facts Summary

The Assessee, being a society, filed an application on 28.09.2023 in form 10AB of the Act seeking registration u/s 12AB of the Act before the Ld. Commissioner. The Ld. Commissioner rejected the application for non-submission of required documents in the prescribed time. The Assessee filed a fresh application in form 10AB when the window of e-filing the application was opened for the trusts which have not filed applications within six months of the activities or six months before the expiry of the provisional registration. The Ld. Commissioner rejected the fresh application as it was not under circular No.06/2023 dated 24.05.2023. The Assessee appealed against the order, claiming that the application in form 10AB filed on 28.09.2023 was within the limitation period as extended by the CBDT vide circular no. 07/2024.…

Legal Issues

• 1. Whether the application in form 10AB filed by the Assessee on 28.09.2023 is within the limitation period as extended by the CBDT vide circular no. 07/2024?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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