Shree Dashamevada Mahendavadivanik Gnayati Kelavani Mandal Padra vs. The CIT(E)

Parties Involved

Facts Summary

The assessee, Shree Dashamevada Mahendavadivanik Gnayati Kelavani Mandal Padra, filed an appeal against the order dated 01/11/2023 passed by the Commissioner of Income Tax (Exemption) denying registration under section 80G(5) of the Income Tax Act, 1961 for late filing of the Application. The assessee's counsel submitted that pursuant to CBDT Circular No.7/2024 dated 25/04/2024, the time limit for filing the Application of Registration under section 80G(5) of the Act was extended till 30/06/2024. The assessee Trust filed a fresh application on 22/06/2024 for final registration before the CIT(Exemption). The CIT-DR, Shri Prithviraj Meena, appearing for the Revenue, had no objection to withdrawing the appeal. The appeal was dismissed as withdrawn, and the CIT(E) was directed to consider the fresh application for registration under section 80G(5) of the Act in accordance with the law.…

Legal Issues

• 1. Whether the appeal should be withdrawn?

Judgment Outcome

Decided in favour of Assessee.

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