L.K. CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI
आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 1530/CHNY/2025
M/s. L K Charitable Trust,
No.F3, 1st Floor,
Mookambika Complex,
No.4, Lady Desikachary Road,
Mylapore,
Chennai – 600 004. PAN: AABTL 0739L
Vs.
The Commissioner of Income Tax (Exemption),
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S. Seetharaman, CA
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR. V. Sreenivasan, CIT
सुनवाई कᳱ तारीख/Date of Hearing : 15.07.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 15.07.2025
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of CIT(Exemption), Chennai dated 20.03.2025, rejecting Form
No.10AB filed for seeking registration u/s.12A of the Income Tax
Act, 1961 (hereinafter the ‘Act’).
:- 2 -:
2. At the very outset, we notice that the CIT(E) has passed ex-parte order. The reason for deciding the appeal ex-parte was that the assessee did not reply to the show-cause notice issued from the office of the CIT(E). The Ld.AR submitted that the assessee is a trust and has placed on record the details of activities of the assessee’s trust. The Ld.AR further submitted that the show-cause notice was issued on 13.03.2025 asking to submit its reply on or before 17.03.2025, which was missed by oversight. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent its case before the CIT(E).
The Ld.DR supported the order of CIT(E).
We have heard rival submissions and perused the material on record. The Office of the CIT(E) had issued the show-cause notice by e-mode through ITBA/e-filing portal directing the assessee to file certain details/documents. Since there was no response by the assessee to the show-cause notice issued, the CIT(E) passed ex-parte order. It is the claim of the assessee that there was no effective service of hearing notice since it is only uploaded on the e-portal. We strongly deprecate the nonchalant :- 3 -: attitude of the assessee. However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its case and accordingly the issue is restored to the files of the CIT(E). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15th July, 2025 at Chennai. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चे᳖ई/Chennai,
ᳰदनांक/Dated, the 15th July, 2025
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
1. अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR
गाड[ फाईल/GF.