VEKATESHPURAM TARAPORE EDUCATIONAL TRUST,TAMIL NADU, INDIA vs. EXEMPTIONS WARD 3 CHENNAI, TAMIL NADU, CHENNAI

The assessee is a public charitable trust established for the advancement of education and community welfare. The primary objective of the assessee includes establishing educational institutions and providing accessible learning opportunities to students from diverse socio-economic backgrounds. The assessee made an application in Form 10AB on 30.09.2025 seeking registration u/s. 12AB of the Act. The CIT(E) called on the assessee to furnish the following documents: i) Trust deed/instrument creating or establishing the institution. ii) Financials and note on activities iii) Copy of approval u/s. 12A/12AA of the Act obtained in the old regime i.e. prior to 01.04.2021

The CIT(E) held that since the assessee did not furnish the above mandatory documents required for examining the objects and genuineness of the activities, the application seeking registration u/s. 12AB of the Act is to be rejected. The assessee is in appeal before the Tribunal against the order of the CIT(E).

We heard the parties and perused the material on record. The ld.AR submitted that the assessee is managed by persons who do not have much knowledge about Income tax proceedings and therefore wholly dependent on the accountant who was handling the tax matters. The ld.AR further submitted that the notices were received by the accountant who did not respond properly to the details called and related compliances. The ld.AR, therefore, prayed for one opportunity to submit the details with an undertaking that if given an opportunity the assessee would comply with the

With regard to the rejection of approval u/s. 80G of the Act by the CIT(E) we notice that the CIT(E) rejected the said application also for the same reason that the assessee did not submit any details. Considering that we have remitted the issue of registration u/s.12AB of the Act back to the CIT(E), we are remitting the issue of approval u/s. 80G of the Act also back to the CIT(E) with similar directions.

In result, both the appeals are allowed for statistical purposes.