EMPEE EDUCATIONAL FOUNDATION,CHENNAI vs. CIT APPEALS, NATIONAL APPEALS CENTRE, NEW DELHI
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3302/Chny/2024
िनधा8रण वष8 /Assessment Year: 2017-18
Empee Educational Foundation,
No.63B, Nehru Salai,
St. Thomas Mount,
Chennai – 600 016. Vs.
The Income Tax Officer,
Exemptions Ward-2,
Chennai.
[PAN: AAATE 2016J]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
None
HIथ की ओर से /Respondent by :
Ms. Gounthami Manivasagam, JCIT
सुनवाई की तारीख/Date of Hearing
:
13.03.2025
घोषणा की तारीख /Date of Pronouncement
:
26.03.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre [NFAC], Delhi [hereinafter “[CIT(A)”] dated 23.10.2024. 2. The assessee is a charitable trust registered u/s. 12A of the Act. The assessee has filed return of income for A.Y 2017-18 admitting Nil income. The assessee had made accumulation u/s. 11(2) of the Act of :- 2 -:
Rs. 92,26,776/- and filed the same in Form-10 on 31.03.2018. The A.O in the order passed u/s 143(3) of the Act, denied the benefit of income accumulation u/s. 11(2) of the Act as the Form 10, was not filled within the prescribed date. Aggrieved, the assessee filed an appeal before the Ld. CIT(A). However the Ld. CIT(A), dismissed the appeal due to delay in Filing Form-10 beyond the due date prescribed u/s. 139(1) of the Act.
The Ld. Authorized Representative (A.R) of the assessee before us has submitted that the assessee has filed condonation petition before Ld. CIT(E), which is pending for disposal and therefore, Ld. CIT(A) was not justified to dismiss the appeal without awaiting the order of Ld. CIT(E).
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. The Ld. CIT(A), has dismissed the appeal against denying the claim u/s 11(2) as the Form-10 was filled beyond the due date prescribed u/s. 139(1) of the Act. The Ld. AR had submitted that Ld CIT(A) has dismissed the appeal though the condonation petition before Ld. CIT(E) was pending for disposal. We are of the opinion, that :- 3 -:
the Ld. CIT(A) was not justified to dismiss the appeal, when the condonation petition was pending to be decided by CIT(E) as per section 119(2) of the Act. Accordingly, we set aside the orders Ld.
CIT(A) and remit the matter back to the file of Ld. CIT(A) for denovo adjudication after receipt of decision of Ld. CIT(E) on the condonation petition. 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 26th March, 2025. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 26th March, 2025. EDN/-
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF