THE SINDHI CHAMBER OF COMMERCE,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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ITA 1936/CHNY/2026Status: DisposedITAT Chennai03 July 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that no submissions were made before the CIT(E) and decided to remand the matter back for fresh consideration. The assessee was directed to represent their case and submit evidence.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemption). No submissions were made before the CIT(E) in support of the claim for registration under Section 12AB of the Income Tax Act.

What were the issues?

Whether the CIT(E) erred in passing an order without considering the assessee's submissions 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 & Shri S.S. Viswanethra Ravi

Hearing: 15.06.2026Pronounced: 03.07.2026

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 & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1936/Chny/2026 िनधा�रण वष�/Assessment Year: - The Sindhi Chamber of Commerce Vs. The CIT (Exemption), AOP-Trust, Chennai, 600034. No.414, 4th floor, Shivalaya A Block, No. 160 Ethiraj Salai, Egmore, Chennai, 600008,Tamil Nadu. [PAN: AAATT0103B]

(अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. M. Karunakaran, Advocate ��थ� की ओर से/Respondent by : Ms. R. Anita, CIT सुनवाई की तारीख/ Date of hearing : 15.06.2026 घोषणा की तारीख /Date of Pronouncement 03.07.2026 : 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 16.03.2026 passed by the ld. Commissioner of Income Tax (Exemption), Chennai.

2.

At the outset, it is noted that no submissions were made before the ld. CIT(E) in support of claiming registration under section 12AB of the Income Tax Act, 1961 (for short, "the Act"), which is evident from paragraph 5 of the impugned order.

3.

Ld. DR, Ms. R. Anita, CIT, did not dispute the same.

2 I.T.A. No.1936/Chny/26

4.

Considering the submissions of the ld. AR and the ld. DR, and 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 his fresh consideration. The assessee shall represent his case before the ld. CIT(E) without fail and is at liberty to file evidence, if any, in support of his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 3rd July, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 03.07.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

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