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).

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.

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/s 12AB of the Income-tax Act, 1961 and 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/s80G merits. Accordingly, the impugned orders are set aside and the appeals are restored back to the file of Ld. CIT(E) for hearing on merits subject to cost of Rs.5,000/- (Rupees five thousand) each appeal which shall be deposited preferably by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same and 3020/Chny/2025 (ASSESSMENT YEAR 2025-26) Advaita Jyoti Charitable Trust Vs CIT (E) :- 4 -: will be furnished by the Assessee before Ld. CIT(E) whose shall proceed for hearing the aforesaid applications on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its cases with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT (E) shall be at liberty to proceed with the aforesaid applications on merits as per law.

In the result, appeals filed by the assessee are allowed for statistical purpose.