GULF OF MANNAR BIOSHPHERE RESERVE TRUST,RAMANATHAPURAM vs. CIT EXEMPETION, CHENNAI
आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA Nos.2153 & 2154/Chny/2025
The Gulf of Mannar Bioshphere
Reserve Trust,
Office of Wildlife Warden,
Opp: to Govt. ITI Mandapam Road,
Ramanathapuram – 623 501. PAN: AACTT 8625N
Vs.
The Commissioner of Income
Tax (Exemption),
Chennai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
Shri N.V.Manohar Reddy, C.A &
Shri Y. Sridhar, C.A =>थ की ओर से /Respondent by :
Ms. E. Pavuna Sundari, CIT
सुनवाई की तारीख/Date of Hearing
:
22.10.2025
घोषणा की तारीख /Date of Pronouncement
:
27.10.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeals filed by the assessee arises out of the orders of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 12.09.2023 & 08.09.2023 in rejecting application for registration u/s. 12AB of the Income-tax Act, 1961 (hereinafter “the Act”) and approval u/s 80G of the Act.
ITA Nos.2153 & 2154/Chny/2025
Gulf of Mannar Bioshphere Reserve Trust
:- 2 -:
There is a delay of 629 days in ITA No.2153/Chny/2025 and 633 days in ITA No.2154/Chny/2025 in filing the appeals by the assessee. The assessee has filed condonation petitions/affidavits stating the reasons for delay in filing the appeals. We have considered the petitions/affidavits of delay in filing the appeals and satisfied that there was sufficient cause for not filing the appeals within the prescribed time limit. Hence, the delays in both the appeals are hereby condoned.
ITA No.2154/Chny/2025:
2. The Ld CIT(E) has rejected the application filed by the assessee in Form 10AB u/s. 12(1)(ac)(iii) of the Act on 01.03.2023, seeking registration u/s. 12AB of the Act for the reason that the Ld. CIT(E) called for information vide letter dated 01.08.2023 and has also issued show cause notice dated 29.08.2023, but he assessee had not provided any evidence or clarification sought. The Ld. CIT(E) therefore, rejected the application for registration u/s. 12AB of the Act.
3. The Ld. Authorized Representative (A.R.) for the assessee submitted that the Ld. CIT(E) has rejected the application only for the non compliance and, therefore, it was prayed that, in the interest of justice, one more opportunity may be provided to substantiate its case before the Ld. CIT(E).
ITA Nos.2153 & 2154/Chny/2025
Gulf of Mannar Bioshphere Reserve Trust
:- 3 -:
On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.
We have heard both the parties and gone through the order of the Ld. CIT(E). It is evident that the application filed by the assessee was rejected on the ground of non-compliance with the notice issued. However, the Ld. AR has now explained the reasons for such non- compliance and has assured that the assessee is ready to submit the required information. Considering the submissions and in the interest of justice, we are of the view that one more opportunity should be granted to the assessee to present its case. Accordingly, we remit the matter back to the file of the Ld. CIT(E) for fresh consideration of the application, after affording the assessee a reasonable opportunity of being heard. This shall, however, subject to payment of costs of Rs.10,000/- (Twenty five thousand only). The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of two months from the date of receipt of this order and produce the receipt before the Ld. CIT(E). The assessee is also directed to appear before the Ld. CIT(E) on the date of hearing without fail and furnish all relevant details for fresh
ITA Nos.2153 & 2154/Chny/2025
Gulf of Mannar Bioshphere Reserve Trust
:- 4 -:
consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
ITA No.2153/Chny/2025:
6. Since we have already remitted the matter relating to registration u/s. 12AB back to the file of the Ld. CIT(E) for fresh consideration, we are of the considered opinion that the issue of approval u/s. 80G(5) of the Act also requires reconsideration. Accordingly, we remit this matter as well to the file of the Ld. CIT(E) for fresh adjudication, after giving due opportunity to the assessee to substantiate its claim with necessary evidences. The assessee is further directed to appear before the Ld. CIT(E) on the date of hearing without fail and furnish all relevant details for fresh consideration.
In the result, both the appeals filed by the assessee is allowed for statistical purposes.
Order pronounced on 27th day of October, 2025 at Chennai. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 27th October, 2025. EDN, Sr. P.S
ITA Nos.2153 & 2154/Chny/2025
Gulf of Mannar Bioshphere Reserve Trust
:- 5 -:
आदेश क ितिलप 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