The Indian Foundation Vs CIT(Exemption)

Parties Involved

Facts Summary

The instant appeal is filed by The Indian Foundation against the order dated 10.12.2024 passed by the CIT(Exemption), Delhi under Section 80G(5) of the Income Tax Act, 1961 for Assessment Year 2024-25. There was a delay of 118 days in filing the appeal, which the assessee explained as beyond their control. The explanation was deemed genuine, and the delay was condoned. The ITAT Delhi Bench ‘B’ had previously remitted the assessee’s appeal for registration under Section 12A(1) of the Act back to the file of the Learned CIT(E) for reconsideration. The current appeal involves the approval under Section 80G(5), which is consequential to the registration under Section 12A(1).…

Legal Issues

• 1. Delay in filing the appeal
• 2. Approval under Section 80G(5) of the Act

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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