SAMBHAVNATH JAIN BHAWAN TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of CIT(Exemption), Chennai dated 27.03.2026, rejecting Form No.10AB filed for seeking registration u/s.12AB of the Income Tax Act, 1961 (hereinafter the ‘Act’).

ITA No.2765/CHNY/2026 - 2 - Sambhavnath Jain Bhawan Trust 2. At the very outset, we notice that the order passed by the CIT(E) is an ex-parte order. The appeal came to be disposed of ex-parte on the ground that the assessee had not responded to the show-cause notice issued by the office of the CIT(E) and had not furnished the requisite documents. The Ld. AR submitted that the assessee is a public religious trust engaged in religious activities and had, in fact, furnished all the relevant documents in support of its claim during the course of the proceedings. It was further contended that the CIT(E), without properly considering the documents placed on record and without affording the assessee an effective opportunity of being heard, rejected the application. The Ld. AR therefore prayed that, in the interest of justice, the impugned order may be set aside and the matter restored to the file of the CIT(E) for fresh adjudication after providing the assessee with a reasonable opportunity of being heard and to furnish all necessary evidences.

ITA No.2765/CHNY/2026 - 3 - Sambhavnath Jain Bhawan Trust requisite documents. However, the assessee has contended that it is a public religious trust engaged in religious activities and that the relevant documents in support of its claim were available and could be produced before the CIT(E). Considering the facts and circumstances of the case, and in the interest of substantial justice, we are of the considered view that the assessee deserves one more opportunity to present its case. Accordingly, we set aside the impugned order of the CIT(E) and restore the matter to his file for fresh adjudication in accordance with law after affording the assessee a reasonable opportunity of being heard and to furnish all necessary documents and evidences in support of its claim. The assessee is directed to co- operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

Order pronounced in the open court on 28th July,2026 at Chennai.

Sd/- Sd/- (प�मावती एस) (जॉज� जॉज� के) (PADMAVATHY S) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 28th July, 2026

ITA No.2765/CHNY/2026 - 4 - Sambhavnath Jain Bhawan Trust

RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Chennai 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.07.30 14:31:09 +05'30'