GYANODAYA BHARAT TRUST,CHENNAI vs. CIT, EXEMPTIONS, CHENNAI

This is an appeal preferred by the assessee-trust against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, dated 09.12.2024 rejecting an online application filed by the assessee on 29.06.2024 in Form No.10AB u/s.80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as "the Act”) seeking approval u/s.80G of the Act.

At the outset, the Ld.AR of the assessee brought to our notice that the impugned order of the Ld.CIT(E) is an ex parte order and she pleads that the notices alleged to have been sent by the Ld.CIT(E) have been dropped in the ‘SPAM’ account of the assessee and therefore, the assessee was not aware of the notices issued by the Ld.CIT(E) which prevented the assessee from responding to the notices issued by him.

Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee.

Having heard both the parties and after perusal of the records, it is noted that the assessee trust has been granted provisional approval u/s.80G(5) of the Act and has applied for renewal of it which has been rejected only on the ground that the assessee failed to respond to the notices [dated 28.10.2024 & 18.11.2024] issued by the Ld.CIT(E). In this regard, the AO brought to our notice that notices issued by the Ld.CIT(E) went to the ‘SPAM’ account of the assessee and therefore, the assessee wasn’t aware of such notices. Be that as it may, since the assessee didn’t get proper opportunity before the Ld.CIT(E), there is a violation of natural justice and therefore, we are inclined to set aside the impugned order of (AY -) Gyanodaya Bharat Trust the Ld.CIT(E) and restore the application back to his file for de novo examination in accordance to law. Having said so, the assessee is directed to file all the requisite documents as called for by the Ld.CIT(E) so that the Ld.CIT(E) can examine the same on its merits and take action in accordance to law. The Ld AR brought to our notice the e-mail ID for correspondence : v.ramachandranoffice@gmail.com. This id may also be considered by Ld CIT(E) while issuing notices to assessee.

In the light of the aforesaid discussion, the Ld.CIT(E) to pass orders afresh in accordance to law after hearing the assessee.

In the result, appeal filed by the assessee is allowed for statistical purposes.