ADVAITA JYOTI CHARITABLE TRUST,COIMBATORE vs. CIT (EXEMPTION), CHENNAI

The captioned appeals filed by the assessee are directed against orders of the Ld. Commissioner of Income Tax (Exemption)[‘CIT(E)’ in short] both dated 20.03.2025 rejecting application filed by the assessee on 30.09.2024 in Form 10AB u/s and 3020/Chny/2025 (ASSESSMENT YEAR 2025-26) Advaita Jyoti Charitable Trust Vs CIT (E) :- 2 -: 12A(1)(ac)(iii) seeking registration u/s 12AB and also rejecting application filed by the assessee on 30.09.2024 in Form 10AB under clause (iii) of first proviso to sub-section (5) of section 80G seeking approval u/s 80G 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.

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 appeals of the assessee.

Aggrieved by the order of ld. CIT(E), the Assessee has filed these captioned appeals before this Tribunal. and 3020/Chny/2025 (ASSESSMENT YEAR 2025-26) Advaita Jyoti Charitable Trust Vs CIT (E) :- 3 -: 5. The Ld. Counsel for Assessee submitted that the notices of hearing issued by the ld. CIT (E) were not received by the assessee. He further prayed for one opportunity before the ld. CIT (E) to substantiate the queries raised by the ld.CIT(E).