MEENAKSHI ACHI TRUST,MADURAI vs. CIT, EXMEPTIONS,, CHENNAI
आयकर अपीलीय अिधकरण ‘डी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
माननीय ी मनु कुमार िगर, ाियक सद एवं
माननीय एस. आर. रघुनाथा, लेखा सद के सम&
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.3010/Chny/2025
िनधा)रण वष) /Assessment Year:
Meenakshi Achi Trust,
2/691 Old age Home,
Suriya Gandhi Street, 6thMain
Raod
Gomathi Puram, Madurai,
Tamil Nadu-625020
Vs.
CIT (E),
Annex Building, 3rd Floor,
Ayyakar
Bhawan,
Nungambakkam
High Road, Chenai-600034
Tamil Nadu
[PAN:AABTM 2383B]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ+ की ओर से/
Appellant/Assessee by :
None
-.थ+ की ओर से
/Respondent/Revenue by :
Mr. ARV Sreenivasan, CIT
सुनवाई की तारीख/Date of Hearing
:
16.12.2025
घोषणा की तारीख /Date of Pronouncement
:
18.12.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member): The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Exemption)[‘CIT(E)’ in short] dated 03.12.2024 rejecting application filed by the assessee on 28.06.2024 in Form 10AB u/s Meenakshi Achi Trust Vs CIT (E) :- 2 -:
12A(1)(ac)(iii) seeking registration u/s12AB of the Income-tax
Act, 1961 (hereinafter “the Act”)
2. Brief facts of the case are that Section 12AB(1)(b) of the Act empowers the Principal Commissioner or the Commissioner of Income Tax on receipt of an application for registration of a trust/
institution to call for such documents as may be necessary to satisfy himself about the genuineness of activities of the trust or institution and make inquiries in that behalf; it empowers the Commissioner to thereupon register the trust/ institution if he is satisfied about the objects of the trust or institution and genuineness of its activities.
3. The Ld. CIT(E), however, observed that the assessee had neither complied with the notices issued nor filed any documentary evidences in support of its contentions. In view of the above, the learned CIT(E) dismissed the appeal of the assessee.
4. Aggrieved by the order of ld.CIT(E), the Assessee has filed this captioned appeal before this Tribunal.
:- 3 -:
We find that the notice of hearing issued by the ld. CIT(E) was not received by the assessee. Hence, we grant one opportunity to appear before the ld. CIT (E) to substantiate the queries raised by the ld.CIT(E). 6. The Ld. DR Mr.ARV Sreenivasan, CIT has relied upon the order of the Ld CIT (E) and pleaded for the dismissal of the appeal. 7. Though we some extent concur with the submissions of Ld.DR Mr.ARV Sreenivasan, CIT however, keeping in mind the reasons furnished and substantial justice, grant one more opportunity to the assesee to prosecute the application filed in Form 10AB u/s 12A (1)(ac)(iii) seeking registration u/s12AB of the Income-tax Act, 1961 on merits. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. :- 4 -:
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 18th day of December, 2025 at Chennai. (एस. आर. रघुनाथा)
(S.R. Raghunatha)
लेखा सदय /Accountant Member
(मनु कुमार िगर)
(Manu Kumar Giri)
ाियक सद / Judicial Member
चेनई/Chennai, दनांक/Dated: 18th December, 2025. SNDP/- Sr. PS
आदेश क तलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai /Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF