SHRI JAIN SHWETAMBAR TERAPANTHI SABHA KILPAUK CHENNAI,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI

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ITA 943/CHNY/2026Status: DisposedITAT Chennai28 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not consider all the evidence submitted by the assessee. Therefore, the matter was remanded back to the CIT(E) for a fresh adjudication.

What were the facts?

The assessee filed an application for registration under Section 12AB of the Income-tax Act. The CIT(E) rejected the application citing non-compliance and lack of details, despite the assessee submitting partial replies.

What were the issues?

Whether the CIT(E) properly considered all the evidence before rejecting the assessee's application for registration under Section 12AB.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Before: SHRI. INTURI RAMA RAO & BEFORE SHRI S.S. VISWANETHRA RAVI

Hearing: 17.06.2026Pronounced: 28.07.2026

आयकर अपीलीय अिधकरण, ’ ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद एवं �ी एस.एस. िव"ने$ रिव, �ाियक सद के सम% । BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 943/Chny/2026 िनधा'रण वष'/Assessment Year: 2026-27 Shri Jain Shwetambar Terapanthi Vs. Commissioner of Income Tax Sabha Kilpauk Chennai, (Exemption), New No.87, Old No.14, No.121, M.G. Road, Millers Road, Chennai – 600 034. Kilpauk, Chennai – 600 010. [PAN: ABLTS-2770-D] (अपीलाथ*/Appellant) (+,थ*/Respondent) अपीलाथ* की ओर से / Appellant by : Mr. Palaniappan, CA +,थ* की ओर से/Respondent by : Ms. Anitha, CIT सुनवाई की तारीख/ Date of hearing : 17.06.2026 घोषणा की तारीख /Date of Pronouncement 28.07.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 25.12.2025 passed by the ld. Commissioner of Income Tax (Exemptions), Chennai, for the assessment year 2026-27.

2 ITA No. 943/Chny/2026

2.

At the outset, it is requested by the ld.AR, Shri. Palaniappan, CA,

that the appeal requires fresh adjudication as the CIT(E) without

considering the statements made on 12.12.2025 rejected application

seeking registration u/s. 12AB of the Income-tax Act, 1961 (herein after

“the Act”).

3.

The ld.DR, Ms. R. Anitha, CIT, reported no objection.

4.

On perusal of the impugned order, it is noted that the assessee filed

application dated 24.06.2025 in Form 10AB seeking registration u/s.

12AB of the Act. The ld.CIT(E) sent questionnaire to assessee on

10.09.2025 requesting to furnish details on or before 25.09.2025.

According to the ld.CIT(E), no details were furnished by the assessee.

We find another notice was issued on 15.12.2025 requesting details on

or before 12.12.2025, wherein it was observed that the assessee

furnished partial reply on 12.12.2025. Accordingly, by issuing show

cause notice on 15.12.2025, the ld.CIT(E) rejected application seeking

registration u/s. 12AB of the Act for non-compliant, which is evident from

para no.4 of the impugned order. On further examination of the

impugned order as well as the details filed in paper book from page no.

31 to 84 of the paper book, we note that as rightly pointed out by the

3 ITA No. 943/Chny/2026

ld.AR, the matter requires fresh adjudication by the ld.CIT(E), in view of non-consideration of the evidences which are filed before us from page no. 31 to 84 of the paper book. Therefore, considering the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of the ld.CIT(E) for a fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, order of the ld.CIT(E) is set aside and grounds raised by the assessee are allowed for statistical purposes.

5.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 28th July, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Chennai, Dated: 28.07.2026 JPV आदेश की +ितिलिप अ3ेिषत/Copy to: 1. अपीलाथ*/Appellant, 2.+,थ*/ Respondent, 3. आयकर आयु4/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय +ितिनिध/DR & 5. गाड' फाईल/GF.

PRASANNA Digitally signed by PRASANNA VANI JETTY VANI JETTY Date: 2026.07.30 10:42:57 +05'30'

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