M/S. NORTHERN ARC FOUNDATION,CHENNAI vs. CIT(EXEMPTIONS), , CHENNAI

आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री जॉजज जॉजज के., उपाध्यक्ष एवं श्री गगन गोयल लेखा सदस्य के समक्ष BEFORE HONOURABLE GEORGE GEORGE K, VICE PRESIDENT AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2457/Chny/2026 ननिाारण वर्ा /Assessment Years: - M/s. Northern ARC Foundation, v. Commissioner of Income Tax No.1, Kanagam Village, 10th Floor, (Exemptions), IIT-M Research Park, Taramani, Chennai Chennai-600 113. [PAN: AAGCN4069H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. S. P. Chidambaram, Advocate by (virtual), Ld. AR प्रत्यर्थी की ओर से /Revenue by : Mr. Biplab Gangopadhyay, JCIT, Ld. DR सुनवाईकीतारीख/Date of Hearing : 03.07.2026 घोषणाकीतारीख /Date of Pronouncement : 29.07.2026 आदेश / O R D E R PER GAGAN GOYAL, AM: This is an appeal preferred by the assessee against the order of Ld. Commissioner of Income Tax (Exemption), (hereinafter referred as the ‘Ld. CIT (E)’), Chennai dated 17.03.2026.

GROUNDS OF APPEAL 1. The learned CIT(E) erred in law and on facts in rejecting the application filed in Form No. 10AB under section 12AB of the Income-tax Act, 1961 vide rejection order in Form 10AD dated 17 March 2026 ('impugned order'), without proper appreciation of the facts and circumstances of the case. 2. Rejection of application for registration filed in Form 10AB without proper opportunity 2.1 The Id. CIT (E) erred in rejecting the application in Form 10AB filed for the subject AY 2026- 27 vide impugned order without providing adequate opportunity to the Appellant.

ITA No.2457/Chny/2026 M/s. Northern ARC Foundation 2.2 The Id. CIT (E) erred in passing the impugned order which is in violation of principles of natural justice. 2.3 The Id. CIT (E) erred in rejecting the application merely on non-submission of certain documents, without appreciating/considering that all the relevant documents are already available on record. 2.4 The Id. CIT (E) ought not to have rejected the application filed by the Appellant merely on the ground that no response was received for the notices dated 12 Dec 2025 and 17 Feb 2026 calling for information without appreciating that the said notices were sent to an incorrect e- mail ID (i.e. erstwhile employee who was no longer employed with the Appellant) and not the contact as per the application in Form 10AB or the principal contact updated in the e-filing portal of the Appellant. 2.5 Without prejudice to the above, the Id. CIT (E) erred in passing a non-speaking order and has not recorded any clear or reasoned finding regarding the charitable nature of the objects or the lack of genuineness of activities of the Appellant. 2.6 Without further prejudice to the above, the Id. CIT (E) erred in passing the impugned order without considering the charitable activities undertaken by the Appellant. 2.7 Without further prejudice to the above, the Id. CIT(E) erred in rejecting the application in Form 10AB filed for the subject AY vide the impugned order without any basis. 3. The Appellant prays that the impugned order be set aside and the application for registration under section 12AB of the Income Tax Act, 1961 be restored for fresh consideration, or appropriate directions be issued to grant registration. 4. The Appellant craves to add, alter, amend, substitute, rescind, modify and/or withdraw in any manner whatsoever all or any of the foregoing grounds at or before the hearing of appeal. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB on 29.09.2025 seeking registration u/s. 12AB of the Act, but the same was rejected by the Ld. CIT (E), Chennai vide order dated: 17.03.2026 on the ground of non-furnishing of Trust Deed, Financials for last 3 previous years, notes on activities and copy of 12A/12AA obtained under the old regime, i.e. prior to 01.04.2021. The assessee being aggrieved with the same preferred the present appeal before us.

ITA No.2457/Chny/2026 M/s. Northern ARC Foundation notes on activities and 3). Copy of approval for temporary registration vide dated: 28.03.2024. But communication while rejecting the application of the assessee was done on the e-mail id of one of the Trustee/Director of the assessee, i.e. srividhya. r@northernarc.com, whereas the relevant email-id for communication was venkatraghavan@northernarc.com. Hence, notices were not properly replied by the assessee, although all the information as required were already on record as mentioned (supra) but the same was ignored by the office of the Ld. CIT (E), Chennai. 4. In view of the above, the matter is restored back to the file of the Ld. CIT (E), Chennai for de-novo consideration after giving the assessee a proper opportunity of being heard keeping in view the provision of section 282 of the Act and the assessee is also directed to be vigilant and cooperative enough this time and timely make the submissions before the Ld. CIT (E), Chennai during the proceedings. In the result, grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes with above observations and directions. Order pronounced on the 29th day of July, 2026, in Chennai. Sd/- Sd/- (जॉजज जॉजज के.) (गगन गोयल) (GEORGE GEORGE K.) (GAGAN GOYAL) उपाध्यक्ष /VICE PRESIDENT लेखा सदस्य/ACCOUNTANT MEMBER चेन्नई/Chennai, ददनाांक/Dated: 29th July, 2026. KB आदेश की प्रततललपप अग्रेपषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT, Chennai /Madurai/Coimbatore/Salem 4. पवभागीय प्रतततनधि/DR 5. गार्ड फाईल/GF

ITA No.2457/Chny/2026 M/s. Northern ARC Foundation