HEARTS FOR HEARTS,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.882/Chny/2025 Assessment Years: - Hearts for Hearts, The Commissioner of Income Tax, No.11, Judge Jambulingam Road, (Exemptions), Mylapore, Chennai Chennai-600 004. [PAN: AABTH1198K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.J.Saravanan, Advocate, प्रत्यर्थी की ओर से /Revenue by : Ms.Ann Mary Baby, CIT सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोषणा की तारीख /Date of Pronouncement : .06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / EXM / F /EXM45/ 2024-25 / 1070184281(1) dated 07.11.2024 of the Learned Commissioner of Income Tax(Exemptions) [herein after “CIT(E), Chennai. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(E ) has dismissed its application for registration u/s 12A (1) (ac)(iii) of the Act without giving proper opportunity of being heard. It was submitted that denial of the registration u/s 12AB was attributable to the notices issued by the Ld. CIT(E) on Income Tax Portal only. It was urged that appellant assessee is a small trust and one last opportunity be accorded to the assessee to present its case before the Ld. CIT(E) 3.0 Per contra, the Ld. DR argued in favour of order of authorities down below. It was argued that the present electronic environment is so configured that the application gets rejected after non-compliance to three notices of hearing. 4.0 We have heard rival submissions in the light of material available on records. The assesse had applied for permanent registration on 07.05.2024 u/s 12A(1)(ac)(iii) of the Act, which the Ld.CIT(E) denied on the premise of willful non-compliance. The fact of the matter remains that the assesse reportedly never received the departmental notices. We are of the view that ends of justice would be met if the assessee is given an opportunity to present its case before the CIT(E) for consideration of registration u/s 12AB of the Act. Accordingly, the order of Ld.CIT(E) dated 07.11.2024 is set aside with the directions to reconsider the assessee’s application dated 07.05.2024 in Form-10AB for grant of registration u/s 12AB de novo by giving due opportunity of being heard to the assessee. The assesse is directed to make complete and correct compliance towards the notices issued by the Ld.CIT(E) and any non-compliance by the assessee shall be adversely viewed. Page - 2 - of 3 /Chny/2025 Accordingly, all the grounds of appeal raised by the assessee is allowed for statistical purposes. 5.0 In the result the appeal is allowed for statistical purpose.