THIRU S SENGODAGOUNDER EDUCATIONAL AND CHARITABLE TRUST,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

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ITA 90/CHNY/2025Status: DisposedITAT Chennai25 March 2025Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back. The assessee was granted one more opportunity to furnish the required details and prosecute the application.

What were the facts?

The assessee filed an application for approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The CIT(E) requested details, but the assessee failed to respond. Consequently, the CIT(E) rejected the application as not maintainable.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for non-compliance, and if the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI JAGADISH

Hearing: 18.03.2025Pronounced: 25.03.2025

आदेश / O R D E R

PER MANU KUMAR GIRI (Judicial Member): The captioned appeal preferred by the appellant / assessee is against the impugned orders dated 28.11.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai in Application No.CIT (Exemption), Chennai /2024-25 /12AA /12857 vide DIN & Notice No.ITBA /EXM/F /EXM45/2024-25/1070729018(1).

ITA No. 90/Chny/2025 :- 2 -:

2.

Brief facts are as under: 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 31.05.2024. Thereafter, the ld.CIT(E) vide notice dated 22.11.2024 requested the assessee to furnish the requisite details and documents and its clarifications either by uploading online in the e- filing portal by 25.11.2024 However, no response from the applicant to notice dated 22.11.2024. Hence, having no choice, the ld.CIT(E) rejected the application referred supra as not maintainable. Assessee is in further appeal before us.

3.

At the outset, Ld.AR for the appellant submitted that the trustee is not familiar with the online mails and digital operation etc. The Ld.AR for the appellant prayed that if an adequate opportunity of hearing is given before ld.CIT(E), assessee will file requisite details called for and prosecute the both applications properly. Although the ld. counsel for the assessee submitted that the assessee has submitted 80G registration number to the ld.CIT(E). Ld.CIT-DR relied upon the order of ld.CIT(E) and prayed for dismissal of appeal.

4.

We have gone through the orders of lower authorities and submissions addressed by the parties before us. 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 these appeals to the file of ld.CIT(E) to hear the application afresh after providing proper opportunity of hearing to the assessee. The assessee is directed to :- 3 -:

1.

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.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 25th March 2025 at Chennai.

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