ITA No. 282/CHD/2024

Parties Involved

Facts Summary

Plaksha University Punjab, an educational institution, filed an application under Section 80G of the Income Tax Act for exemption from tax. The application was submitted after the due date, and the Commissioner of Income Tax (Exemptions) rejected the application. The university appealed this decision to the Income Tax Appellate Tribunal. The Tribunal considered the CBDT Circular No. 7/2024, which extended the time limit for filing Form 10AB for approval under Section 80G. The Tribunal decided to remit the matter to the Commissioner of Income Tax (Exemptions) to examine the application on merits.…

Legal Issues

• 1. Whether the application for exemption under Section 80G can be considered despite being filed after the due date?

Judgment Outcome

Decided in favour of Assessee.

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