THONDAIMANDALAM FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

Aggrieved by rejection of an application filed in Form No.10AB seeking approval u/s 80G(5)(iii) vide impugned order dated 25.09.2023 of Ld. CIT(Exemption), the assessee is in further appeal before us. 2. The registry has noted delay of 384 days, the condonation of which has been sought by the assessee on the strength of affidavit of Trustee of the assessee-trust. It has been submitted that order of rejection as uploaded on e-filing portal could not be noticed. Considering possibility of communication gaps at various levels in faceless regime, we condone the delay.

Upon perusal of para 10 of impugned order, it could be seen that the application has been rejected as non-maintainable on the ground that the application was filed beyond prescribed time limit. The Ld. AR pleaded that the application was filed on 31-03-2023 within the extended time limit. The Ld. AR prayed for another opportunity of hearing before lower authorities. 3. Keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter of registration stand restored back to the file of Ld. CIT(E) for re-consideration with a direction to the assessee to plead and prove its application. 4. The appeal stand allowed for statistical purposes. Order pronounced on 27th February, 2025. (MANU KUMAR GIRI) ाियक सद" / JUDICIAL MEMBER (MANOJ KUMAR AGGARWAL) लेखा सद" / ACCOUNTANT MEMBER