P GANAPATHI EDUCATIONAL & CHARITABLE TRUST,CHENNAI vs. CIT EXEMPTION,, CHENNAI
आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं सुŵी एस.पȧावती,, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Ms. S. Padmavathy, Accountant Member
आयकर अपील सं./I.T.A. No.503/Chny/2025
िनधाŊरण वषŊ/Assessment Year: -
P Ganapathi Educational & Charitable
Trust, No. 140, V.M. Street, Vasanth
Apartments, Royapettah,
Chennai 600 014. [PAN: AABTP7485K]
Vs. The Commissioner of Income Tax,
(Exemption),
Chennai.
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
Shri S. Ganapathy, CA
ŮȑथŎ की ओर से/Respondent by :
Ms. E Pavuna Sundari, CIT
सुनवाई की तारीख/ Date of hearing :
11.12.2025
घोषणा की तारीख /Date of Pronouncement
:
17.12.2025
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 16.12.2024 passed by the ld. Commissioner of Income Tax
(Exemption), Chennai seeking registration under section 12AB of the Income Tax Act, 1961 [“Act” in short].
In the grounds of appeal, the assessee challenged in rejection of application filed in Form 10AB seeking registration under section 12AB of the Act.
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3. We note that the assessee filed online application on 28.06.2024 in Form No. 10AB under section 12A(1)(ac)(iii) of the Act seeking registration under section 12AB of the Act. In response to the show cause notice seeking various mandatorily requirement documents as mentioned in para 2.1 of the impugned order, vide its reply dated 03.12.2024, the assessee sought for time till 10.12.2024. Since the assessee could not furnish the details, vide order dated 16.12.2024, the ld. CIT(E), rejected the application filed on 28.06.2024 in Form No. 10AB under section 12A(1)(ac)(iii) of the Act seeking registration under section 12AB of the Act by stating the reasons in para 4.1 of the impugned order.
The ld. AR Shri S. Ganapathy, CA, by filing various details such as registration under section 12A of the Act, approval under section 80G of the Act, trust deed, etc., submits that the assessee, by mistake, wrongly filed Application in Form 10AB instead of Form 10A and he argued that mere filing of wrong form does not disentitle registration under section 12AB of the Act. He placed on record consolidated order of this Tribunal in the case of LTCL Palaniappa Charities Turst v. CIT(E) in ITA Nos. 575 & 575/Chny/2023 including Arudhra Charitable Trust v. CIT(E) in ITA Nos. 577 & 578/Chny/2023 & Others vide order dated 26.12.2023 and prayed
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to remand the matter to the file of the ld. CIT(E) for his fresh consideration.
The ld. DR Ms. E. Pavuna Sundari, CIT relied on the order passed by the ld. CIT(E).
We have heard both the parties and perused the material available on record. Considering the submissions of the ld. AR and the ld. DR and in the interest of justice and following the order of this Tribunal in the case of Arudhra Charitable Trust v. CIT(E) (supra), we deem it proper to remand the matter to the file of the ld. CIT(E) to consider the contention of the assessee in filing correct Form No. 10A and pass order in accordance with law.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 17th December, 2025 at Chennai. (S. PADMAVATHY) ACCOUNTANT MEMBER Chennai, Dated, 17.12.2025
Vm/-
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आदेश की Ůितिलिप अŤेिषत/Copy to:
1. अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय Ůितिनिध/DR &
5. गाडŊ फाईल/GF.