M/s. Madras City Ophthalmological Association Vs. The Commissioner of Income Tax (Exemption), Chennai

Parties Involved

Facts Summary

The assessee, M/s. Madras City Ophthalmological Association, is a society that conducts eye care activities. It was granted provisional registration under section 80G on 24.03.2023. Subsequently, the assessee filed Form-10AD on 28.03.2025 under section 80G(5)(iv) for renewal of registration. The Commissioner of Income Tax (Exemptions), Chennai (CIT(E)) rejected the application, stating that the assessee ought to have applied for approval under section 80G on or before 30.09.2024 and that there is a delay in the assessee's case. Aggrieved by this decision, the assessee appealed to the Tribunal.…

Legal Issues

• 1. Whether the assessee's application for approval under section 80G was maintainable despite being filed after the stipulated date under the previous provisions.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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