M/S. VALLAMAI TRUST,KANCHIPURAM vs. CIT EXEMPTIONS, CHENNAI

Briefly, the facts of the case are that the appellant is a Trust registered on 18.12.2019 under Trust Act. It is formed with the objective of promoting solidarity, equality and fraternity among Persons with Disabilities and to develop self-confidence and work for the safety and progress of Person with Disabilities primarily in the state of Tamilnadu. The appellant-trust had filed an application in Form-10AB on 29.09.2025 before the Learned CIT(E), Chennai seeking registration u/s.12AB of the Act.

On receipt of the said application, the Learned CIT(E) sought from the appellant certain details so as to satisfy himself on the following aspects : (i) Whether the objects are charitable in nature as defined u/s 2(15) of the Act and not commercial or profit-oriented (ii) Whether the benefits are not restricted to any particular caste, creed, religion or community (iii) Whether the activities are confined to India, and also required the appellant to file certain documents and the copy of the approval u/s.12A obtained in the old regime etc. According to the Learned CIT(E), the appellant had failed to submit all those documents, therefore, proceeded to hold that he was not satisfied about the charitable nature of objects of the Trust and genuineness of its activities, accordingly rejected the grant of registration u/s.12AB of the Act.

Being aggrieved by the above order, an appeal was filed before this Tribunal. When the matter was called-on, no one appeared on behalf of the assessee despite due service of notice for hearing. Therefore, we proceeded to dispose of this appeal after hearing the Learned CIT-DR.

We heard Learned CIT-DR and perused the material available on record. The issue that arises for our consideration is whether the Learned CIT(E), Chennai was justified in rejecting the grant of registration u/s.12AB of the Income-tax Act, 1961. On mere perusal of the impugned order, it would be evident that the Learned CIT(E) had denied the grant of registration only for the reason that the appellant had failed to furnish information as called for by him so as to satisfy himself as to the objects of the Trust are charitable in nature and genuineness of the activities carried on by the appellant. However, from the material on record placed at page no.12 of the paper book, it is evident that the appellant had filed the information as required by the Learned CIT(E) vide Acknowledgment No.181626281020126. Therefore, it crystal clear that the Learned CIT(E) had passed impugned order in ignorance of the fact that the appellant filed all the requisite information as sought for by him. Therefore, in order to meet the ends of justice, we are of the considered opinion that the matter requires a remand to file of Learned CIT(E) for de novo disposal of the application in accordance with law after affording an opportunity of hearing to the appellant.

In the result, appeal filed by the assessee stands partly allowed for statistical purpose. Order pronounced in the open Court on 10th September, 2026. (GEORGE GEORGE K) ACCOUNTANT MEMBER Chennai; िदनांक / Dated : 10th Sep, 2026 SGR, Sr.PS आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.