TAMIL FILM PRODUCERS COUNCIL,CHENNAI vs. CIT EXEMPTIONS, CHENNAI
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी एस
.
आर
.
रघुनाथा, लेखा सद के सम&
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.520/Chny/2025
Tamil Film Producers Council,
# 606, Anna Salai,
Chennai-600 006. Vs
The CIT(Exemption)
Chennai.
PAN : AAATT-5547-M
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथक ओरसे/ Appellant by :
Mr. Seetharaman, C.A.
यथक ओरसे/Respondent by :
Ms.D. Komali Krishna,CIT
सुनवाईकतारीख/Date of hearing
:
23.04.2025
घोषणाकतारीख /Date of Pronouncement
:
24.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal preferred by the assessee is against the impugned order dated 30.12.2024 passed by the ld.
Commissioner of Income Tax(Exemption), Chennai.
2. The assessee / applicant filed an application on in Form
No.10AB seeking approval u/s 80G(5)(iii) of the Income Tax Act,
1961 (‘Act’ in short) on 28.06.2024. Thereafter, the ld.CIT(E) vide letter / show cause notice dated 20.09.2024 & 23.10.2024 /
04.12.2024 requested the assessee to furnish the requisite details and documents and its clarifications. However, the assessee failed to produce legible copy of society rules & regulations and bye-laws and complete details with necessary documentary evidences to prove the genuineness of the activities of the society. Hence, the 2
ld.CIT(E) rejected the application referred supra as not maintainable.
Assessee is in further appeal before us.
3. The learned counsel for the assessee pleaded for one more opportunity of hearing before the CIT(E) to substantiate its application with all requisite evidences. The Ld. CIT-DR pleaded for dismissal of the appeal.
4. We have heard rival submissions and perused records. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(E) to prosecute the application as referred supra filed in Form 10AB. The ld.AR for the assessee also assured the bench that the assessee will file all necessary requisites/details asked by the ld.CIT(E). Therefore, in the light of above assurance/undertaking, we set aside the impugned order and remit the appeal back to the file of ld.CIT(E) to hear the application afresh, after providing proper opportunity of hearing to the assessee, subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of the order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the cost deposit will be furnished by the Assessee before Ld.CIT(E). The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without
3
any fail, failing which Ld. CIT(E) shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute the case diligently.
5. In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 24th April, 2025 (एस
.
आ
.
रघुनाथा)
( मनु कुमार िगर )
( S.R.Raghunatha )
( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member
चेई/Chennai,
दनांक/Date: 24.04.2025
DS
आदेश क ितिलिप अेिषत/Copy to:
1.Appellant
2.Respondent
3. आयकर आयु/CIT Chennai/Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.