SRI PERIYA MARIAMMAN SEVA TRUST,SRIVILLIPUTHUR vs. CIT(EXEMPTION), CHENNAI

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ITA 2864/CHNY/2026Status: DisposedITAT Chennai18 September 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT noted that the CIT(E) had rejected the assessee's application for approval under Section 80G due to non-submission of mandatory documents. The Tribunal decided to remand the matter back to the CIT(E) for fresh consideration.

What were the facts?

The assessee filed an appeal against the order of the CIT(E). The assessee failed to appear before the ITAT on the date of hearing and did not provide any representation.

What were the issues?

Whether the rejection of the application for approval under Section 80G due to non-submission of documents warrants a remand for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 01.09.2026Pronounced: 18.09.2026

आयकर अपीलीय अिधकरण, ’डी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.2864/Chny/2026 िनधा�रण वष�/Assessment Year: 2025-26 Sri Periya Mariamman Seva Trust, Vs. The CIT(E), 137-1, North Car Street, Chennai. Srivilliputhur, Tamil Nadu, 626125. [PAN: AAQTS7351C] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Mr. K. Jayaganesh, CIT सुनवाई की तारीख/ Date of hearing : 01.09.2026 घोषणा की तारीख /Date of Pronouncement 18.09.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 20.03.2026 passed by the ld. Commissioner of Income Tax (Exemption), Chennai.

2.

We note that the assessee filed this appeal on 15.05.2026 and, after scrutiny, the Registry, ITAT, Chennai Benches, issued notice dated 23.07.2026 by RPAD intimating fixation of the date of hearing on 01.02.2026. Today, on 01.09.2026, when the matter was called, we find no representation on behalf of the assessee nor any application filed seeking adjournment. Therefore, we proceed to hear the Ld. DR, Mr. K.

2 I.T.A. No.2864/Chny/26

Jayaganesh, CIT, and pass order in the absence of the material available on record.

3.

At the outset, it is noted that the assessee filed an application in Form 10AB on 27.09.2025 seeking approval under Section 80G of the Act, which was rejected by the Ld. CIT(E) for non submission of mandatory documents, which is evident from para No. 5 of the impugned order. Considering the facts and circumstances of the present case, in the interest of justice, we deem it proper to remand the matter to the file of Ld. CIT(E) for his fresh consideration, and the assessee is at liberty to file evidence, if any, in support of its claim. Further, the assessee shall represent its case before the Ld. CIT(E) without fail. Thus, the order of the Ld. CIT(E) is set aside and the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 18th September, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 18.09.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant,

3 I.T.A. No.2864/Chny/26

2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

MANISH Digitally signed by MANISH MISHRA MISHRA Date: 2026.09.23 15:00:41 +05'30'

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