KIDNEY TRUST,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

The captioned appeal arise out of order dated 21.03.2026 passed by the ld. Commissioner of Income Tax (Exemptions) [CIT(E)], whereby the application filed by the assessee in Form No. 10AB dated 01.10.2025 seeking approval u/s. 80G of the Income Tax Act, 1961 has been rejected. 2. Briefly stated, the facts of the case are that the assessee is a trust operating under the name Kidney Trust. The assessee filed an application in Form No. 10AB on 01.10.2025 seeking approval u/s.

ITA No 3203/Chny/2026 (AY ) Kidney Trust Vs CIT E :: 2 :: 80G of the Act. During the course of proceedings, the ld.CIT(E) issued notices dated 15.01.2026 and 04.03.2026 calling for certain details and supporting documents. Since there was no compliance with the said notices and the requisite details were not furnished, the ld. CIT(E) proceeded to reject the application vide order dated 21.03.2026 on account of non-compliance and absence of supporting documents. 3. Aggrieved by the aforesaid order, the assessee is in appeal before the Tribunal. 4. The ld. Authorised Representative submitted that the impugned order has been passed ex parte without examining the merits of the assessee's claim. It was contended that the assessee could not respond to the notices issued by the ld. CIT(E) due to unavoidable circumstances and, therefore, the requisite details and documents could not be furnished. It was further submitted that the assessee is now in possession of all the relevant documents and undertakes to furnish the same before the ld. CIT(E), if one more opportunity is granted. It was, therefore, prayed that the matter may be restored to the file of the ld. CIT(E) for fresh adjudication. 5. The ld. Departmental Representative, on the other hand, relied upon the order of the ld. CIT(E). 6. We have heard the rival submissions and perused the material available on record. It is an admitted position that the application of the assessee has been rejected primarily on account of non- compliance with the notices issued by the ld. CIT(E) and the consequent non-furnishing of supporting documents. The impugned order has thus been passed ex parte without examination of the merits of the assessee's eligibility for approval u/s. 80G of the Act. It is a settled principle that an opportunity of being heard should

ITA No 3203/Chny/2026 (AY ) Kidney Trust Vs CIT E :: 3 :: ordinarily be afforded before an adverse order is passed. Since the rejection of the application has resulted from non-compliance and not from an examination of the merits of the claim, we are of the considered view that, in the interest of justice, one more opportunity deserves to be granted to the assessee to substantiate its claim by producing the requisite documents before the ld. CIT(E). 7. Accordingly, we set aside the impugned order dated 21.03.2026 passed by the ld. CIT(E) and restore the matter to his file for adjudication afresh in accordance with law after providing a reasonable opportunity of being heard to the assessee. The assessee is directed to extend full cooperation and furnish all requisite details and supporting documents as may be called for by the ld. CIT(E). It is made clear that in the event of any further non- compliance without reasonable cause, the ld. CIT(E) shall be at liberty to decide the matter in accordance with law based on the material available on record. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on the 05th day of August 2026 in Chennai.

Sd/- Sd/- (गगन गोयल) (मनु कुमार िग�र) (Gagan Goyal) (MANU KUMAR GIRI) लेखा सद)य/ACCOUNTANT MEMBER �या�यक सद)य/JUDICIAL MEMBER

ITA No 3203/Chny/2026 (AY ) Kidney Trust Vs CIT E :: 4 :: चे�नई/Chennai, *दनांक/Dated: 05th August, 2026. SNDP, Sr. PS आदेश क ��त+ल,प अ-े,षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

SANDEE P KUMAR

Digitally signed by SANDEEP KUMAR Date: 2026.08.11 17:51:49 +05'30'