SLP GOVINDARAJAN VJAYALAKSHMI EDUCATIONAL CHARITABLE TRUST,MADURAI vs. CIT EXEMPTIONS, CHENNAI

At the outset, we find that there is a delay of 11 days in appeal filed by the assessee in ITA Nos.727, 729 & 731/Chny/2025. After hearing from both the parties, we find that there is a reasonable cause for the assessee in not filing appeal on or before the due date prescribed under the law and thus, in the interests of justice, we condone delay in filing of appeal and admit appeal filed by the assessee for adjudication.

Before us, the ld.AR for the assessee stated that the assessee trusts have filed applications before the ld.CIT(E) as detailed below:

We find from the grounds that the assessee has filed the relevant documents/details along with statutory Form No.10AB, but the ld.CIT(E) has rejected the application for non-compliance due to non-participation of the assessee in further proceedings. Hence, assessee prayed for an opportunity of hearing before the Ld.CIT(E).

The ld.DR relied on the impugned order and prayed for confirming the same.

We have heard both the parties, perused the record and impugned orders. It is an undisputed fact on record that the notices were issued by the ld.CIT(E) on the e-filing/ITBA portal.

It is a matter of admitted fact that the assessees had filed an application for registration u/s 12A(1)(ac)(iii) and approval u/s.80G(5) of the Act in Form No. 10AB as per the above table before CIT(E), Chennai. However, the ld.CIT(E) passed the order in Form 10AD rejecting both the registration u/s.12AA and approval u/s.80G of the Act filed in Form 10AB due to non-compliance of the notices as per the impugned order.

In our considered view, since the Ld.CIT(E) have passed the order by rejecting the application without participation of the assessees, one more opportunity needs to be given in the interest of natural justice.

Therefore, keeping in mind the principles of natural justice we set aside and restore the application filed for registration u/s.12A as well as approval u/s.80G(5) of the Act, in form 10AB by all the 3 assesses back to the file of the Ld.CIT(E) with a direction to send notices on the assessee through registered email ID, eportal or as per provisions of the Act and pass speaking order after giving adequate opportunity to the assessee as per law. Needless to say the assessees should be diligent in responding to the notices and furnish all the required documents during the proceedings without seeking unnecessary adjournments and providing correct address and email ID. Thus, the matter is restored to the CIT(E), Chennai. If assessee fail to appear then, no lenient view will be taken by the ld.CIT(E).

In the result, all the six appeals filed by the assessees are allowed for statistical purposes.

अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT– Chennai/Coimbatore/Madurai/Salem 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF