Sukh Amrit Society vs. The CIT(Exemptions)

Parties Involved

Facts Summary

This is an appeal filed by the Assessee, Sukh Amrit Society, against the order of the Ld. CIT(E), Chandigarh dated 30/10/2023. The appeal was based on the grounds that the registration of Trust under clause (iii) of the first proviso of section BOG (5) of the Income Tax Act, 1961, was rejected due to the inability to file the required documents before the due date, owing to technical glitches on the Income Tax Website. However, subsequent to the filing of the appeal and during the pendency of proceedings before the esteemed Tribunal, the Central Board of Direct Taxes (CBDT) issued Circular No. 7/2024 dated 25.04.2024, extending the due date up to 30.06.2024 for filing Form 10AB for registration of Trust under clause (iii) of the first proviso of section 8OG (5) of the Income Tax Act, 1961. The issuance of this circular effectively addressed the primary grounds on which the appeal was based.…

Legal Issues

• 1. Whether the appeal should be dismissed as withdrawn?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• DR PANDHI'S SMALL IDEAS GREAT IDEAS TRUST vs. The CIT (Exemptions)

  Chandigarh bench

• Blossom Charitable Trust Vs. CIT (Exemption)

• S.S. Foundation vs. CIT (Exemption), Kolkata

  Kolkata bench

• Mahajan Awas Foundation vs. The CIT (E)

  Ahmedabad bench

• Bhabna Vs. CIT (Exemption), Kolkata

  Kolkata ‘A’ Bench benchAY 2025-26Allowed

• Prem Kiran Charitable Trust vs. CIT (Exemption), Kolkata