GURU MARIAPPAN SHENBAGAM FOUNDATION,MADURAI vs. CIT, EXEMPTIONS,, CHENNAI

सुनवाई की तारीख/Date of Hearing : 09.07.2025 घोषणा की तारीख /Date of Pronouncement : 18.07.2025 आदेश / O R D E R PER BENCH

The below mentioned appeals have been filed by the appellant assessee contesting the order of Ld. First Appellate Authority indicated Column-E, herein below:-

S. Appeal Nos. AYs Appellant CIT(A) Order Details Respondent No. A B C D E F ITA Guru Mariappan - No. 334 / 1 - Shenbagam Chny / 2025 The Foundation, / - Commissioner of No.2, West VPR Cross 2 - Income Tax Road, Chny / 2025 (Exemption), Chokkikulam, Madurai, / DIN & Order No.ITBA / Chennai. Tamil Nadu-625 002. EXM / F / EXM45 / 2024- [PAN: AABTG2556L] 3 Chny / 2025 - 25 / 1071304702(1) dated 17.12.2024.

2.0 At the outset, the Ld. Counsel for the assessee has informed that the assesse in respect of and 335 has opted for VSVS scheme 2024 and hence would like to withdraw its above two appeals. 3.0 In view of the above, the appeals vide and 335 are dismissed as withdrawn with the liberty to the appellant assessee to request for restoration of the appeals, in the event of its VSVS application not finally accepted by the Revenue. 4.0 As regards ITA No.336 the Ld. Counsel for the assessee has informed that the Ld.PCIT(Exemption) has dismissed its appeal without according due opportunity of being heard and by merely relying upon technicalities. Thus, the assessee has submitted that the rejection of its application u/s 80G(5) (iii) is erroneous. The Ld.Counsel for the assessee requested that the matter may be remitted back to the Ld.PCIT (E ) for readjudication. 5.0 Per contra, the Ld.DR relied upon the order of the Ld.PCIT(E ). 6.0 We have heard the rival submissions in the light of material available on records. We have noted from para 3.2 of the order of Ld.PCIT the following:- “….3.2 The applicant has not furnished the details called for vide SCN dated 06.12.2024. Rule 11AA of the Income Tax Rules, 1962, prescribes the list of documents which are mandatorily required to be submitted by the applicant. It is the responsibility of the applicant to furnish each and every details called for. In order to grant approval u/s. 80G of the Act, “Order for Registration u/s. 12AB” is essential and in this context, the applicant has furnished only the “Order for Provisional Registration” u/s.12A obtained on 14.06.2023 in Form 10AC for the period Page - 2 - of 4 from AY-2024-25 to 2026-27. It has failed to furnish the “Order for Registration u/s.12AB” of the Act. Since the applicant failed to furnish the required details(s) as mandated by Rule 11AA of the Income Tax Rules, 1962, the application filed by the applicant in Form No.10AB on 27.06.2024 cannot be processed as per the provisions of section 80G of the I.T.Act, 1961. Hence, the applicant is not eligible for getting approval u/s. 80G of the Act…..”