ARULMIGU AMMACHAAR AMMAN TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI
आयकर अपीलीय अिधकरण “सी” ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, CHENNAI
माननीय ी मनोज कुमार अ वाल ,लेखा सद" एवं
माननीय ी मनु कुमार िग&र, ाियक सद" के सम'।
BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
AND HON’BLE SHRI MANU KUMAR GIRI, JM
आयकरअपील सं./ ITA No.3265/Chny/2024
Arulmigu Ammachaar Amman
Temple Trust,
51/23, North Boag Road, T. Nagar,
Chennai-600 017. बनाम
/ Vs.
CIT (Exemptions)
Chennai.
थायीलेखासं./जीआइआरसं./PAN/TAN No. AADTT-0319-G
(अपीलाथ/Appellant)
:
( थ / Respondent)
अपीलाथकीओरसे/ Appellant by :
Shri J. Saravanan (Advocate) – Ld.AR
थकीओरसे/Respondent by :
Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
27-02-2025
घोषणाकीतारीख /Date of Pronouncement
:
27-02-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 19.09.2024 of Ld. CIT(Exemption), the assessee is in further appeal before us. The registry has noted delay of 20 days which stands condoned. 2. Upon perusal of para-4.2 of the impugned order, it could be seen that the assessee failed to file the requisite documents as called for by approving authority. Accordingly, the application was rejected against which the assessee is in further appeal before us. The Ld. AR has 2
prayed for another opportunity of hearing before approving authority. It has been stated that the assessee is in a position to substantiate its application.
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 after affording another opportunity of hearing to the assessee. The assessee is directed to substantiate its application.
4. The appeal stand allowed for statistical purposes.
Order pronounced court on 27th February, 2025. (MANU KUMAR GIRI)
ाियक सद" / JUDICIAL MEMBER (MANOJ KUMAR AGGARWAL)
लेखा सद" / ACCOUNTANT MEMBER
चे0ई Chennai; िदनांक Dated : 27-02-2025
DS
आदेशकीEितिलिपअ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ/Assessee
2. थ/Revenue
3. आयकरआयु9/CIT Chennai/Madurai
4. िवभागीय ितिनिध/DR
5. गाड>फाईल/GF