SRI IYYAPPA BHAKTHA SAMATAM CHARITABLE TRUST,CHENNAI vs. CIT( EXEMPTIONS), CHENNAI, CHENNAI

आयकर अपीलीय अिधकरण, ‘ए’
यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI

ी एबी टी. वक
, ाियक सद एवं
एवं
एवं
एवं

ी मनोज कुमार अवाल, लेखा सद के सम

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER

आयकरअपीलसं./ITA Nos. 2804 & 2805/Chny/2024
िनधा रणवष /Assessment Years: -

Sri IyyappaBhakthaSamatam
Charitable Trust,
No.141, Ramanujam Street,
ALwarthirunagarAnnexe,
Valasaravakkam,
Tiruvallur – 600 087. v.
Commissioner of Income Tax
(Exemptions),
Chennai.
[PAN: AASTS8345N]

(अपीलाथ/Appellant)

(यथ/Respondent)

अपीलाथ क ओर से/ Appellant by :
Mr. J. Saravanan, Advocate
यथ क ओर से /Respondent by :
Mr. Nilay Baran Som, CIT
सुनवाईकतारीख/Date of Hearing
:
21.01.2025
घोषणाकतारीख /Date of Pronouncement
:
26.02.2025

आदेश / O R D E R
PER ABY T. VARKEY, JM:

These appeals are preferred by the assessee trust against the order of the Learned Commissioner of Income Tax (Exemption), Chennai,
(hereinafter in short "the Ld.CIT(E)”) dated 02.09.2024 rejecting the application filed by the assessee online on 29.03.2024 in Form No.10AB under clause (iii) of first proviso to section 80G(5) of the Income-tax Act,
1961 (hereinafter in short “the Act”) seeking approval u/s. 80G of the Act and rejecting the onli
No.10AB u/s. 12A(1)(ac the Act, respectively.
2. At the outset, the is a delay of ‘4’ days in and filed an affidavit ex the affidavit filed by tru of the view that there a from filing of appeal w the delay of ‘4’ days and 3. At the outset, Ld order of the Ld.CIT(E) attributed for doing so dated 10.07.2024 and 2
didn’t receive any notic was unaware of the req impugned order. There granted to the assessee
4. Per contra, the L giving one more innings granted to the assessee
ITA Nos.2804
Sri Iyyappa Bhaktha Samat
:: 2 ::

ine application dated 29.03.2024
c)(iii) of the Act seeking registration e Ld.Counsel for the assessee subm n filing of this appeal in ITA No. 28
plaining the cause for delay. Havin ustees, which explains the cause fo are sufficient cause, which prevente within the time prescribed, therefor d proceed to adjudicate the appeal o
.AR of the assessee submitted that is ex-parte qua assessee trust a was that assessee didn’t respond
26.07.2024. According to the Ld.AR ce as required u/s. 282 of the Act quisition made by the Ld.CIT(E) as efore, he prays that one more oppo e’s trust.
Ld.DR opposes the plea of the ass s to it. According to the Ld.DR if an e trust then cost may be imposed.

4 & 2805/Chny/2024
tam Chairtable Trust filed in Form n u/s. 12AB of itted that there
805/Chny/2024
g gone through r delay, we are ed the assessee re, we condone on merits.
t the impugned and the reason d to his notices
R, the assessee t and therefore s alleged in the ortunity may be essee trust for n opportunity is 5. We have heard b noted that the assesse
Form No.10AB under cl
Act seeking approval u applications got rejecte respond to the notices
26.07.2024. Accordi issued/served upon th therefore, it was in the Ld.CIT(E) and hence, c
Since, the impugned ord there is per-se non-com are of the view that o assessee and therefore, application back to the the same on its merits a the assessee. The ass relevant documents c processing the applicati been vigilant, cost of assessee should remit
High Court, and produce
ITA Nos.2804
Sri Iyyappa Bhaktha Samat
:: 3 ::

both the parties and perused the e trust had filed an application on lause (iii) of first proviso to section nder 80G of the Act and 12AB of ed solely on the ground that the a s issued by the Ld.CIT(E) dated ng to assessee, the notices ha he assessee as required u/s. 28
dark/unaware about the requisitio ouldn’t fulfill the direction given by der has been passed without hearin mpliance of principle of natural justi one more opportunity should be g
, we set aside the impugned order a file of the Ld.CIT(E) with a direct and pass orders in accordance to la sessee is directed to be diligent a called for/requisitioned by the on filed by the assessee. Since, as Rs.5,000/- per appeals are impos to the State Legal Aid Authority, H e necessary proof of depositing of th

4 & 2805/Chny/2024
tam Chairtable Trust records. It is 29.03.2024 in n 80G(5) of the the Act, which assessee didn’t
10.07.2024 &
ave not been 82 of the Act, on made by the y the Ld.CIT(E).
g the assessee, ice. Hence, we granted to the and restore the tion to consider w after hearing and file all the Ld.CIT(E) for ssessee has not sed, which the Hon’ble Madras he same before the Ld.CIT(E) and there to law after hearing the 6. In the result, both statistical purposes.

Order pronounced (मनोज कुमार अवाल
(MANOJ KUMAR AGGA
लेखासदय/ACCOUNTANT
चेई/Chennai,
दनांक/Dated: 26th February
JPV, Sr.PS
आदेशक ितिलिपअेिषत/Copy

ITA Nos.2804
Sri Iyyappa Bhaktha Samat
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eafter, the Ld.CIT(E) to pass orders assessee.
h the appeals filed by the assessee d on the 26th day of February, 2025,
ल)
ARWAL)
MEMBER (एबी टी.
(ABY T. VA
याियकसदय/JUDI y, 2025. to:
nai / Madurai / Salem / Coimbatore.

4 & 2805/Chny/2024
tam Chairtable Trust s in accordance are allowed for in Chennai.
/-
वक
)
ARKEY)
CIAL MEMBER