Sankalp Charitable Society vs. The Commissioner of Income Tax (Exemptions), Hyderabad

Parties Involved

Facts Summary

The assessee, Sankalp Charitable Society, filed an appeal against the order passed by the Commissioner of Income Tax (Exemptions), Hyderabad, dated 24.05.2024 for the Assessment Year 2024-25. The assessee had applied for registration under sections 12AB and 80G of the Income Tax Act, 1961. The Commissioner granted registration under section 12AB but rejected the application under section 80G due to the incorrect section code selected by the assessee. The assessee prayed for an opportunity to apply afresh for registration under section 80G due to time constraints and technical glitches. The Tribunal considered the delay unintentional and granted the assessee one more opportunity to apply for registration under section 80G.…

Legal Issues

• 1. Whether the assessee should be granted one more opportunity to apply for registration under section 80G of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

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