SET INDIA FOUNDATION,TIRUVANNAMALAI vs. CIT, EXEMPTIONS,, CHENNAI
आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛन
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 3122/CHNY/2024
Set India Foundation,
2/29, Brahmin Street,
Osur Village, Vandavasi TK
Osur B.O, Osur – 604 405. Tiruvannamalai.
PAN: AALTS-5280-R
Vs.
CIT (Exemption),
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Mr. N.Arjun Raj, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. T.M.Suganthamala, CIT
सुनवाई कᳱ तारीख/Date of Hearing : 25.02.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 26.02.2025
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal at the instance of the assessee is directed against order of the CIT(Exemption), Chennai dated 15.11.2024 rejecting application filed in Form 10AB u/s.80G(5)(iii) of the Income Tax Act,
1961 (hereinafter called ‘the Act’).
At the very outset, we notice that CIT(E) has rejected the assessee’s application filed in Form 10AB u/s.80G(5)(ii) denying approval for the reason that that there is no valid registration u/s.12AB of the Act. The Ld. AR submitted that since the application for registration u/s.12AB of the Act is already remitted back to the files of CIT(E), this appeal may also be remitted back to the files of CIT(E) for reconsidering the application filed in Form 10AB u/s.80G(5)(iii) seeking approval.
The Ld. DR supported the order of the CIT(E).
We have heard rival submissions and perused material on record. We find that since we have already remitted the application for registration u/s.12AB of the Act in the appeal of the assessee vide order in ITA No.3121/Chny/2024 dated 26.02.2025 to the files of CIT(E), in the interest of justice and equity, this appeal seeking approval u/s.80G(5) is also remitted back to the files of CIT(E) for reconsidering the application filed by the assessee in Form 10AB u/s.80G(5)(iii) of the Act, on merits. The CIT(E) shall afford reasonable opportunity of being heard to the assessee. The assessee trust is directed to co-operate with the Revenue and shall not seek unnecessary adjournment in the matter. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 26th February, 2025. (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ के) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 26th February, 2025
DS
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF.