ITA No.2365/M/2024

Parties Involved

Facts Summary

The Assessee, M/s. Star Light Foundation, filed an application on 28.09.2023 for registration under section 12AB of the Income Tax Act, 1961. The Ld. Commissioner rejected the application on 05.03.2024, stating that the filing of the fresh application was not under the relevant circular and was not maintainable. The Assessee appealed against this order, arguing that the application was filed within the extended period as per the CBDT circular. The Tribunal set aside the order and remanded the case to the Commissioner for a fresh decision on merits.…

Legal Issues

• 1. Whether the application for registration under section 12AB was filed within the permissible time limit?

Judgment Outcome

Decided in favour of Assessee.

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