GRV TRUST,COIMBATORE 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.482/Chny/2025
GRV Trust
336, Avinashi Road, Peelamedu,
Coimbatore-641 004. Vs
The CIT(Exemption)
Chennai.
PAN : AABTG-6005-A (अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथक ओरसे/ Appellant by :
Mr. Sricharan, C.A.
यथक ओरसे/Respondent by :
Ms. D. Komali Krishna,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 preferred by the assessee is against the impugned order dated 21.12.2024 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 26.06.2024. Thereafter, the ld.CIT(E) vide show cause notice dated 14.12.2024 requested the assessee to furnish the ‘Order for Registration u/s 12AB’ of the Act. Though the assessee furnished certain details, but failed to furnish order for Registration u/s.12AB of the Act. Therefore, ld.CIT(E) rejected the application referred supra as not maintainable. Assessee is in further appeal before us.
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3. The learned counsel for the assessee filed order of the co- ordinate Bench Tribunal dated 19.02.2025 [ITA No.3147/Chny/2024]
in assessee’s own case wherein the co-ordinate bench has restored the matter to the file of the ld. CIT(E) to reconsider the application for registration u/s 12AB of the Income Tax Act, 1961. The Ld. CIT-
DR did not dispute the factum of the order of the co-ordinate Bench
Tribunal dated 19.02.2025 [ITA No.3147/Chny/2024] in assessee’s own case.
We have heard rival submissions and perused records. We, in the light of the submissions as narrated in para 3 supra, also restore this matter to the file of CIT(E). We direct the CIT(E) to reconsider the application on merits in the light of the order of the co-ordinate Bench Tribunal dated 19.02.2025 [ITA No.3147/Chny/2024] in assessee’s own case, after providing proper opportunity of hearing to the assessee. The assessee is directed to cooperate and substantiate its case forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the disposal of the application as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute his case diligently.
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5. In the result, the appeal filed by the assessee is allowed for statistical purpose.
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.