SALEM SANGEETHA VIDHWATH SABHA,SALEM vs. CIT ( EXEMPTION), INCOME TAX

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ITA 2371/CHNY/2026Status: DisposedITAT Chennai08 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, noting the failure of the assessee to respond and in the interest of natural justice, decided to grant one more opportunity. The appeal was remitted back to the CIT(E) to reconsider the application after calling for relevant details.

What were the facts?

The assessee, Salem Sangeetha Vidhwath Sabha, applied for approval under Section 80G of the Income Tax Act. The CIT(E) rejected the application because the assessee failed to respond to notices and provide required documents regarding the genuineness of its activities.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for 80G approval without affording a proper opportunity to the assessee to furnish details.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

For Respondent: Ms. P. Sunnanda, Sr. DR

आदेश / O R D E R

PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Chennai (in short "CIT(E)") dated 17.03.2026 denying approval u/s. 80G of the Income Tax Act, 1961 (in short "the Act").

2.

The assessee is a trust and filed the application in Form-10AB on 30.09.2025 seeking approval u/s. 80G of the Act. The CIT(E) called on the

ITA No.2371/Chny/2026 Salem Sangeetha Vidhwath Sabha :- 2 -:

assessee to furnish various details and the assessee did not respond to the same. Therefore, the CIT(E) rejected the application by holding that: “5. As per the provisions of section 80G of the Income-tax Act, 1961, where an application is made under section 80G(5), if the Principal Commissioner or Commissioner is not satisfied about the objects of the trust or institution and the genuineness of its activities, he may reject the application. In the present case, the applicant has failed to comply with the notices issued and has not furnished all the mandatory documents required for examining the objects and genuineness of the activities, despite being afforded reasonable opportunities. Therefore, the application in Form No. 10AB filed by the applicant could not be processed for the specific reasons mentioned in para 2 above relevant to the list of documents not submitted as mentioned in para. Accordingly, the application filed by the applicant in Form No. 10AB seeking approval u/s 80G of the Income-tax Act, 1961 is hereby rejected.”

3.

None appeared for the assessee and we heard the Ld. Departmental Representative. From the perusal of the order of the CIT(E) while rejecting the approval u/s. 80G of the Act, we notice that the CIT(E) has rejected the approval mainly for the reason that the assessee has not replied to the notices issued calling for various details to substantiate the genuineness of the activities of the assessee. Therefore, in the interest of natural justice and fair play, we are inclined to given one more opportunity to the assessee. The Ld. DR during the course of hearing did not raise any objections in this regard. Accordingly, we remit the appeal back to the CIT(E) to consider the application made for approval u/s. 80G of the Act afresh by calling for relevant details and decide in accordance with law. The assessee is directed to furnish the details as may be called for without seeking unnecessary adjournments and cooperate with the proceedings. It is ordered accordingly.

ITA No.2371/Chny/2026 Salem Sangeetha Vidhwath Sabha :- 3 -:

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 08th day of September, 2026 at Chennai.

Sd/- Sd/- (मनु कुमार िग!र) (पदमावती यस) (Manu Kumar Giri) (Padmavathy.S) �या�यक सद�य / Judicial Member लेखा सद�य /Accountant Member चे�नई/Chennai, �दनांक/Dated: 08th September, 2026. EDN, Sr. P.S आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु!/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

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