AASAAN CHARITABLE TRUST,COIMBATORE vs. CIT EXEMPTIONS,, CHENNAI

The assessee is a Trust and filed online application in Form- 10AB under sub-clause(iii) of first proviso to Section 80G(5) of the Act seeking approval u/s. 80G of the Act. The Ld. CIT(E) issued letter dated 09.09.2024 through e-filing/ITBA to furnish the relevant documents on or before 04.10.2024. However, there was no response. Subsequently, a show cause notice was also issued, which was remained un-complied with. Therefore, the Ld. CIT(E) passed an order rejecting the application u/s. 80G(5)(iii) of the Act.

At the outset, the Ld. Authorized Representative (A.R) of the assessee has stated that the assessee could not submit the response due to unexpected departure of its Accountant. It was further submitted that the registered email ID belonged to the said Accountant, who had left the job, and consequently, the assessee was unaware of the communications. Hence, it was prayed that one more opportunity may be granted in the interests of justice to substantiate its claim.

On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.

We have heard the rival submissions, and perused the materials available on record. On perusal of the order of Ld. CIT(E), it is evident that the application in Form 10AB was rejected on the ground of non- compliance with the notices issued. The Ld. A.R has submitted that :- 3 -: the Ld. CIT(E) has rejected the application without providing adequate opportunity to the assessee and requested to remit back case to the Ld. CIT(E) for fresh adjudication. Considering the principles of natural justice, we are of the view that the assessee be provided with another opportunity of hearing to present its case and file before the Ld. CIT(E). Accordingly, we set aside the impugned order and remit the matter back to the file of the Ld. CIT(E) for fresh adjudication in accordance with law. We also direct the assessee to appear before the Ld. CIT(E) on the date of hearing without fail and furnish all relevant documents and information for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 17th April, 2025.