Shree Madhav Chetna vs. CIT (Exemptions)

Parties Involved

Facts Summary

This is an appeal filed by the Assessee, Shree Madhav Chetna, against the order of the Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] dated 18.03.2024 for Assessment Year 2023-24. The CIT(E) rejected the application of the assessee for registration under section 80G(5) of the Income Tax Act, 1961 on the ground that Form No.10AB was filed beyond the time limit. During the hearing, the assessee's representative submitted that a fresh application under Form No. 10AB had been filed before the CIT(E) on 16.05.2024, which was admitted for consideration of registration under section 80G(5) of the Act.…

Legal Issues

• 1. Whether the appeal filed by the assessee is infructuous due to the filing of a fresh application for registration under section 80G(5).

Judgment Outcome

Decided in favour of Assessee.

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