C.D. TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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ITA 1148/CHNY/2025Status: DisposedITAT Chennai30 June 2025Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) did not consider the assessee's request for an adjournment before rejecting the application. The impugned order was set aside, and the case was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee, a Public Charitable Trust, filed Form No.10AB for registration u/s.12AB of the Income Tax Act, 1961. The CIT(E) rejected the application for failure to file necessary details.

What were the issues?

Whether the CIT(E) acted correctly in rejecting the application for registration without considering the assessee's request for adjournment and the subsequent filing of details.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(vi) B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA

Hearing: 18.06.2025Pronounced: 30.06.2025

This appeal at the instance of the assessee is directed against order of CIT(E) dated 11.02.2025, rejecting Form No.10AB filed for seeking registration u/s.12AB of the Income Tax Act, 1961 (hereinafter the ‘Act’).

2.

Brief facts of the case are that the assessee is a Public Charitable Trust and has filed Form No.10AB online on 29.08.2024 u/s 12A(1)(ac)(vi) B of the Act seeking registration u/s.12AB of the Act.

The ld. CIT(E) called for certain details by his letter dated 27.12.2024. Assessee could filed the necessary details as asked by the CIT(E). Hence, the CIT(E) vide his order dated 11.02.2025 rejected the aforesaid application on the ground that the applicant Trust has failed to file necessary details. Therefore, CIT(E) has treated the application filed in Section 12A(1)(a)(vi) B in Form 10AB as not maintainable. Aggrieved, assessee is in appeal before us.

3.

Before us, the ld. Counsel for assessee submitted that on 06.02.2025 the assessee Trust filed a letter seeking time of 15 days to file the details called for as the Chartered Accountant of the Trust was not available. However, the ld. CIT(E) proceeded to reject the aforesaid application filed under Form 10AB. The ld. counsel also filed documents to show that the assessee has in fact filed complete details on 12.02.2025 however, ld. CIT(E) has rejected the application on 11.02.2025. The ld.DR stated that no lenient view is to be taken in this case and prayed for dismissal of appeal.

4.

We have heard the rival submissions and perused the record. We find that the Form No.10AB filed for seeking registration u/s.12AB of the Income Tax Act, 1961 has been rejected as the assessee has not complied with the notices through which necessary details were called for. We also find that the application of the assessee seeking Page - 2 - of 3 adjournment dated 06.02.2025 has not been considered by the CIT(E) before rejecting the Form 10AB. Accordingly, in the interest of justice, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(E) with a direction to the ld. CIT(E) to allow an opportunity to the assessee to substantiate the application filed in Form 10AB online on 29.08.2024 u/s 12A(1)(ac)(vi) B of the Act seeking registration u/s.12AB of the Act and thereafter, consider the same on merits as per law. The assessee is also directed to substantiate its application by filing the details called for.

5.

In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु कुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF

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