SARADHAMBAL EDUCATIONAL AND CHARITABLE TRUST,COIMBATORE vs. ITO / ACIT, EXEMPTIONS,, COIMBATORE

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.1943/Chny/2026 िनधा�रण वष�/Assessment Year: - Saradhambal Educational And Vs. The Income Tax Officer, Charitable Trust, Acit Exemptions, Coimbatore. 166, Sarojini Street, Ramnagar, Coimbatore South, Coimbatore, Ramnagar Coimbatore S.O,. Tamil Nadu-641009. [PAN: AAFTS3478R]

(अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. Bhupendran, 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 30.06.2026 : 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 19.03.2026 passed by the ld. Commissioner of Income Tax (Exemption), Chennai. 2. Ld. AR Mr. Bhupendran, Advocate, drew our attention to para No. 4 of the impugned order and submitted that the assessee could not make any compliance before the ld. CIT(E) as the authorized representative therein was diagnosed with a serious ailment. He prayed to remand the

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matter to the file of the ld. CIT(E) as the assessee is now ready with all relevant documentary evidence in support of his claim. 3. Ld. DR Ms. R. Anita, CIT, reported no objection. 4. Having heard both the parties and on a perusal of the impugned order, it is noted that the assessee filed an application in Form 10AB on 27.09.2025 seeking registration under Section 12AB of the Act. According to the ld. CIT(E), there was no compliance on behalf of the assessee in spite of receipt of notices and, accordingly, by recording its reasons, rejected the application seeking registration. Therefore, it is clear that there was no assistance on behalf of the assessee before the ld. CIT(E) and, in the interest of justice, we are of the considered opinion that the assessee shall get one more opportunity before the ld. CIT(E). Accordingly, the assessee is directed to represent his case before the ld. CIT(E) without fail. The ld. CIT(E), by affording an opportunity to the assessee, shall dispose of the application in accordance with law. The assessee is at liberty to file any evidence, if any. Thus, the order of the ld. CIT(E) is set aside and the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes.

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Order pronounced on 30th June, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 30.06.2026 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.