SRI MAHARAJAPURAM SANTHANAM RASIKAS TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

The assessee is a trust in existence from the year 1997 having registration u/s. 12A of the Act. The assessee filed an application in Form- 10AB for renewal registration before the CIT(E) on 26.08.2025. the CIT(E)

Since the assessee did not submit any of the above documents, the CIT(E) rejected the application seeking registration u/s. 12AB of the Act. The assessee is in appeal before the Tribunal against the order of the CIT(E).

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the old registration u/s. 12A could not be filed before the lower authorities for the reason that the said document was destroyed during Chennai floods and in this regard the Ld. AR drew our attention to the affidavit now given by the managing trustee dated 30.06.2026. The Ld. AR also submitted that the other documents as called for by the CIT(E) were submitted which have not been considered. The Ld. AR also submitted that the assessee is not managed by professionals and therefore the assessee could not represent the case properly before the CIT(E) explaining the reasons for non submission of details. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the CIT(E) with a direction to call for necessary details and decide the issue in accordance with law. The assessee is directed to submit the necessary details

In the result, the appeal of the assessee is allowed for statistical purposes.