Sri Bhuvanendra Education Trust vs. CIT (Exemption)

Parties Involved

Facts Summary

Sri Bhuvanendra Education Trust, an educational trust established in 2011, had applied for permanent registration under section 80G of the Income Tax Act, 1961. The application was filed on 24.09.2023, after the extended time allowed by the Central Board of Direct Taxes (CBDT) in its circular No. 8/22, which set the deadline as 30.09.2022. The Commissioner of Income Tax (Exemption) rejected the application for permanent registration, stating that it was filed belatedly. The trust appealed against this order to the Income Tax Appellate Tribunal (ITAT). The ITAT Cochin Bench set aside the order of the Commissioner of Income Tax (Exemption) and directed to grant exemption to the assessee under section 80G of the Act.…

Legal Issues

• 1. Whether the application for permanent registration under section 80G of the Income Tax Act, 1961 was filed belatedly?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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