Muslim Education Society, Dapoli, Ratnagiri-415712 Maharashtra Vs. CIT (Exemption), Pune

Parties Involved

Facts Summary

The appellant, a trust registered under section 12A of the Income Tax Act, 1961, had applied for approval under section 80G(5) of the Act. The trust was granted provisional approval on 24.09.2021, valid until 30.09.2024. The trust filed an application for regular approval on 27.09.2023, which was rejected by the Commissioner of Income Tax (Exemptions), Pune on 22.03.2024 on the ground that the application was filed beyond the prescribed time limit. The appellant filed an appeal against this order before the Income Tax Appellate Tribunal, Pune.…

Legal Issues

• 1. Whether the appellant trust was justified in filing the application for regular approval beyond the prescribed time limit.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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