POORVIKA FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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ITA 851/CHNY/2025Status: DisposedITAT Chennai18 June 2025Bench: SHRI ABY T. VARKEY (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 condoned the delay in filing the appeals. It set aside the ex-parte orders of the Ld.CIT(E), restoring the applications, subject to the assessee depositing Rs.5,000/- to the State Legal Aid Authority and providing proof.

What were the facts?

The assessee filed online applications for registration u/s.12A(1)(ac)(iii) and approval u/s.80G on 30.03.2024. The Ld.CIT(E) rejected these applications via ex-parte orders dated 09.09.2024.

What were the issues?

Whether the Ld.CIT(E) was justified in passing ex-parte orders without proper service of notices, and if the assessee's application for condonation of delay was reasonable.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB,Section 80G(5),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 03.06.2025Pronounced: 18.06.2025

आदेश / O R D E R PER ABY T. VARKEY, JM:

1.

These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, both dated 09.09.2024 rejecting the online applications filed on 30.03.2024 in Form 10AB (in both the appeals) u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as "the Act”), seeking registration u/s.12AB of the Act [ITA & 851/Chny/2025 (AY -) M/s. Poorvika Foundation :: 2 ::

No.850/Chny/2025] and under clause (iii) of first proviso to Section 80G(5) of the Act seeking approval u/s.80G of the Act [ITA No.851/Chny/2025].

2.

At the outset, the Ld.AR of the assessee submitted that the captioned appeals have been filed belatedly after ‘116’ days before this Tribunal; and assessee has filed an application for condonation of delay explain the delay as well as filed an affidavit supporting the averments given therein. Having perused the contents of application for condonation of delay & affidavit, we find that there is reasonable cause for not filing the appeals within the time before this Tribunal. Therefore, we condone the delay and proceed to hear the appeals on merits.

3.

Assailing the action of the Ld.CIT(E) in passing the impugned orders, the Ld.AR brought to our notice that the Ld.CIT(E) has passed ex parte orders because the assessee has not responded to his notices.

According to the Ld.AR, due to technical glitches in the internet, the assessee was not aware of the notices issued by the Ld.CIT(E), and further according to the assessee, it does not gain any advantage by not participating in the proceedings before the Ld.CIT(E), so it can’t be held to be deliberate. The Ld.AR prays for one more opportunity before the Ld.CIT(E) and the Ld.AR also undertakes to file all the relevant documents and participate diligently before the Ld.CIT(E), for which, he furnished his & 851/Chny/2025 (AY -) M/s. Poorvika Foundation e-mail id: natrajanl@yahoo.com. Since the assessee didn’t receive the notices due to glitches in the internet, the assessee cant ‘be faulted for not responding to the notices of the Ld.CIT(E). therefore, we set aside the impugned action of the Ld.CIT(E) and restore the application before him, subject to assessee remitting Rs.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court, and produce necessary proof of depositing of the same before the Ld.CIT(E) and then, the Ld.CIT(E) has to process the application after hearing the assessee in accordance to law.

4.

In the result, appeals filed by the assessee are allowed for statistical purposes.

Order pronounced on the 18th day of June, 2025, in Chennai.

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