WE CAN,TUTICORIN vs. CIT (EXEMPTION), 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. 2809/Chny/2024
िनधा रणवष /Assessment Years: -

We Can
4/131, CGE Colony,
3rd Street,
Thoothukudi – 628 003. v.
Commissioner of Income Tax
(Exemptions),
Chennai.
[PAN: AAATW3395E]

(अपीलाथ/Appellant)

(यथ/Respondent)

अपीलाथ क ओर से/ Appellant by :
Ms. Joshita Jothi, CA
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:

This appeal 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 14.11.2023 rejecting the application filed by the assessee on 04.05.2023 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

s noticed that there is a delay of 29
ssessee has filed an application for fidavit sworn by Angeline Koilraj, P ng all the averments made in the the application/affidavit shows tha
/s. 12AB of the Act. ‘WE CAN’
ablished in 2012 in the industrial ci e rising challenges of pollution & car
/s.12AB of the Income Tax Act, 19
the objects of providing relief t ent.
WE
CAN has several e cleaning waste and restoring loc removing waste from the surro bodies and public spaces, while en proved for sustainable living. The ng the health of water bodies by rem at the bottom, maintaining the bea maintaining healthy palm tree c h is crucial for the eco-system. W opic activities helping the unde upport for children, providing 'fo os. 2809/Chny/2024
We Can
96 days in filing condoning the President of the application for t the assessee is a registered ty of Tuticorin; rbon emissions.
961 since it is a o the poor &
environmental cal ecosystems ounding areas, nsuring the soil organization is moving silt and auty and health cultivation and WE CAN is also erprivileged by ood and basic resources during natur food packets to those in Ld.CIT(E) on 14.11.202
proceedings going on b and was in the dark a explained that the notic they were sent to inco the updated e davidselvaraj1995@gma assessee has filed scree
E-filing Portal reflecting received from the I emaildavidselvaraj1995
the assessee was not aw know only about it on 0
assessee had filed the condoning the delay.
4. In this regard, w incorrect email id cago by assessee in the po assessee’s assertion th impugned order from th
ITA No :: 3 ::

ral disasters such as floods and a n need and the impugned order was 23. However, the assessee was no efore the Ld.CIT(E), since it didn’t g bout passing of the impugned ord ces couldn’t be served upon the ass rrect e-mail id, cagokulan@gmail.co email ids dchristy@rediffm ail.com. To support the aforesaid enshot of the “My Profile page” of t g the above email ids and a cop
Income
Tax
Department after
@gmail.com. Therefore, according ware of the impugned rejection ord
01.11.2024 and within 3 days (i.e. o appeal before this Tribunal. There we note that the notices of hearing kulan@gmail.com and not to the em ortal of department as noted (sup hat it never received any notices he office of Ld.CIT(E) has to be acce os. 2809/Chny/2024
We Can lso distributing s passed by the ot aware of the get any notices er. The Ld.AR sessee because, om; and not to mail.com
&
averments the the Income Tax py of an email updating the g to the Ld.AR, er and came to on 04.11.2024) efore, prays for g were sent to mail id updated ra). Therefore, as well as the epted, since we note that the notice hav also issued to assessee expected to file the ap after coming to know assessee had filed with factual background, we examine the appeal filed
5. The Ld.AR submit and therefore, prayed
Therefore, as noted su email id and not in the supra), there is a clea impugned order of the restored back to the file
6. Having said so, t the additional ground no assessee trust while filin of first proviso to secti been under clause (iii) prayed that the inadver needs to be rectified.
ITA No :: 4 ::

ve been issued to wrong email id an e. In such circumstances, the ass ppeal within 60 days of the impugn about the rejection order, it is in 3 days the appeal before the Tri are inclined to condone the delay d by the assessee on its own merits tted that the impugned order is an for one more opportunity before pra, since the notices were issued correct email id of the assessee so ar violation of natural justice and e Ld.CIT(E) is set aside and the e of the Ld.CIT(E).
he Ld.AR of the assessee invited o os. 8 & 9, wherein it has been point ng application online has wrongly cli ion 80G(5) of the Act, whereas it of first proviso to section 80G(5) rtent mistake made while filling up
. Since, we find that the asse os. 2809/Chny/2024
We Can nd no SMS was sessee can’t be ned order; and noted that the bunal. In such and proceed to .
ex-parte order the Ld.CIT(E).
d on the wrong ociety (as noted d therefore the e application is our attention to ted out that the icked clause (ii) ought to have of the Act and the application essee has not intentionally clicked cl mistake committed by accordingly direct the assessee as if it has bee
80G(5) of the Act and assessee is directed to required under the stat directed by the Ld.CIT( accordance to law afte the right email ids as no 6. In the result, app purposes.

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

ITA No :: 5 ::

ause (ii), but inadvertently had y the assessee need to be redr
Ld.CIT(E) to treat the applicatio en filed under clause (iii) of first pro process the application in accordan o be diligent and file the relevant tute/Rule 11AA(2) of the I.T. Rules
(E) without fail and the Ld.CIT(E) to r hearing the assessee and also is oted supra.
peal filed by the assessee is allowe 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.

os. 2809/Chny/2024
We Can done so, the ressed and we n filed by the oviso to section nce to law; the documents as s, 1962 and as o pass order in ssue notices on d for statistical in Chennai.
/-
वक
)
ARKEY)
CIAL MEMBER