INTIMATE FASHIONS FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX, APPEAL, ADDL/JCIT(A)- DELHI
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.470/Chny/2025
(िनधारण वष / Assessment Year: 2021-22)
Intimate Fashions Foundation,
Thiruporur-Kottamedu High Road,
Nandhivaram,
Guduvancheri-603 202. Chengalpatttu Dist.
Vs
The Assistant Commissioner of Income Tax,
Exemptions Ward-1,
Chennai.
PAN : AABTI-4585-R
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथकओरसे/ Appellant by :
Ms. Hema Muralikrishnan,
Advocate
यथकओरसे/Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकतारीख/Date of hearing
:
22.04.2025
घोषणाकतारीख /Date of Pronouncement
:
23.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against the order of the Ld. Ld. Commissioner of Income Tax
(Appeals)(NFAC) Delhi [CIT(A)] dated 17.12.2024 for Assessment
Year 2021-22. 2. The sole issue in this appeal is (AO, CPC) has denied deduction claimed by the assessee u/s.11 of the Act vide order dated 25.11.2022 amounting to Rs.90,34,965/- for the reason that Form 10B was filed by the assessee beyond the time limit. However, while disposing of the appeal, the ld. CIT(A) has directed the assessee to file application for condonation of delay in filing Form
10B to the juri ictional PCIT/CIT.
3. Before us, the learned counsel for the assessee filed an order dated 01.04.2025 u/s.119(2)(b) of the Act, wherein the CIT(E),
2
Chennai has condoned the delay in filing Form 10B by the assessee for AY 2021-22. 4. Therefore, in light of the order of the CIT(Exemption) dated
01.04.2025 condoning the delay in filing Form 10B by the assessee, present appeal has become infructuous.
5. In the result, appeal filed by the assessee is dismissed as infructuous.
Order pronounced in the open court on 23rd April, 2025 (एस
.
आर
.
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: 23.04.2025
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.