ADI SANKARA ADVAITA RESEARCH CENTRE,CHENNAI vs. CIT(EXEMPTIONS) CHENNAI, CHENNAI

आयकर अपीलȣय अͬधकरण, ‘सी’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI

Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी इंटूरȣ रामा राव, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER

आयकर अपील सं./ITA Nos.: 2971 & 2972/CHNY/2025

Adi Sankara Advaita
Research Centre,
Room No.12, No.66,
Sankaralayam,
Mayor Ramanathan Salai,
Chetpet,
Chennai – 600 031. PAN: AAATA 0879K

Vs.
The Commissioner of Income Tax (Exemptions),
Chennai

(अपीलाथᱮ/Appellant)

(ᮧ᭜यथᱮ/Respondent)

अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S. Seetharaman, CA
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Bipin C.N, CIT

सुनवाई कᳱ तारीख/Date of Hearing : 17.12.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 17.12.2025

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

These two appeals filed by the assessee are directed against two orders of the Commissioner of Income Tax (Exemption), Chennai both dated 22.08.2025, rejecting Form No.10AB filed for seeking registration u/s.12AB and approval u/s.80G of the Income Tax
Act, 1961 (hereinafter the ‘Act’).

ITA No.2971 & 2972/Chny/2025

:- 2 -:
2. At the very outset, we notice that the CIT(E) has passed ex-parte orders. The reason for deciding the appeals ex-parte was that the assessee did not reply to the notices issued from the office of the CIT(E). The Ld.AR submitted that it took time for the assessee to include certain additional clauses in the society bye laws, which required resolution at the EC meeting and also registration with