Ornay Foundation vs. The CIT (Exemptions), Chandigarh

Parties Involved

Facts Summary

The assessee, Ornay Foundation, filed an application under Section 80G of the Income Tax Act before the Commissioner of Income Tax (Exemptions) on 22.09.2023. A notice was issued on 26.10.2023, and the assessee responded on 29.11.2023. The Commissioner rejected the application as non-maintainable, as it was filed after the six-month period from the commencement of activities. The assessee appealed against this decision. The Central Board of Direct Taxes (CBDT) extended the time limit for filing Form 10AB up to 30.06.2024. The assessee requested the matter be set aside for the Commissioner to decide afresh.…

Legal Issues

• 1. Whether the application filed under Section 80G can be considered on merits despite being filed after the stipulated period?

Judgment Outcome

Decided in favour of Assessee.

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