CHALLENGED CHILDREN AND WOMEN EDUCATION TRUST,CUDDALORE vs. ITO EXEMPTIONS WARD-2, CHENNAI
आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी अिमताभ शु#ा, लेखा सद यके सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.46/Chny/2025
Challenged Children and Women
Education Trust,
3B, Drowpathi Ammankoil Street,
Chidambaram, Cuddalore-608 001. Vs
Income Tax Officer,
Exemptions Ward-2,
Chennai.
PAN : AABTC-2431-J
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथक ओरसे/ Appellant by :
Dr.Abhishek Murali, CA (Virtual)
यथक ओरसे/Respondent by :
Mr.Shivanand K Kalakeri, CIT
सुनवाईकतारीख/Date of hearing
:
25.03.2025
घोषणाकतारीख /Date of Pronouncement
:
01.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
Aggrieved by rejection of application filed in Form No.10AB on 14.06.2024 for seeking registration under section 12A(ac)(iii) vide impugned order dated 17.12.2024 of the Ld.CIT (Exemption),
Chennai, the assessee is in further appeal before us.
The ld.AR submitted that by clerical error, the assessee has wrongly selected 12A registration instead of 14-Clause (iii) of first proviso to sub-section (5) of section 80G coupled with the error, due to nature of the drop box. It has been stated that the application was rejected on the ground that the assessee is not entitled to file application under section 12A (ac)(iii) of the Act.
The ld. DR for the revenue relied upon the order of the ld.CIT(E). 4. Aggrieved by the order of Ld.CIT(E), the assessee is in further appeal before us.
On perusal of impugned order, we find that the application has been rejected merely on technical ground. By inadvertent mistake, the assessee preferred application in Form 10AB under wrong section 12A(ac)(iii). The assessee ought to have been granted an opportunity to rectify the same. Nevertheless, we direct Ld. CIT(E) to provide an opportunity to the assessee to rectify the application and consider the same, on merits. Accordingly, the assessee is directed to substantiate its claim before the Ld. CIT(E).
In the result, appeal stands allowed for statistical purposes.
Order pronounced in the open court on 1st April, 2025 (अिमताभ शु#ा)
( मनु कुमार िगर)
( Amitabh Shukla )
( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member
चेई/Chennai,
दनांक/Date:01.04.2025
DS
आदेश क ितिलिप अेिषत/Copy to:
1.Appellant
2.Respondent
3. आयकर आयु/CIT Chennai/Madurai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.