AADHITHYA EDUCATIONAL & CHARITABLE TRUST,TIRUPPUR vs. CIT(EXEMPTIONS), CHENNAI

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ITA 2882/CHNY/2024Status: DisposedITAT Chennai24 February 2025Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and decided to give the assessee one more opportunity to present their case before the CIT(E), as the trustee was not familiar with online procedures. The appeal was set aside.

What were the facts?

The assessee filed an online application in Form 10AB. The CIT(E) requested documents, but received no response, leading to the rejection of the application. The assessee is in appeal against this order.

What were the issues?

Whether the assessee should be granted another opportunity to present their application before the CIT(E) after a rejection due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI

Hearing: 05.02.2025Pronounced: 24.02.2025

आयकर अपीलीय अिधकरण ‘ए’’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ Aadhithya Educational & Charitable Vs. The Commissioner of Income Tax Trust, (Exemptions) 3/275C, Veethikadu, Chennai. Ettiveerampalayam, Peramanallur, Tirupur 641 666. [PAN: AAFTA 3314G] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri J. Saravanan, Advocate ��यथ� क� ओर से /Respondent by : Ms. E. Pavuna Sundari, CIT. सुनवाई क� तार�ख/Date of Hearing : 05.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 24.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

This appeal preferred by the appellant / assessee is against the impugned order dated 21.08.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai in Application No.CIT (Exemption), Chennai /2024-25 /12AA /11540 vide DIN & Notice No.ITBA /EXM/F /EXM45/2024-25/1067833627(1).

/Chny/2024 2. The registry has noted delay of 12days in filing the appeal. Considering the period of delay and reasons stated in condonation petition alongwith affidavit by the Trustee of the Assessee, we condone the delay and admit the appeal for adjudication.

3.

Brief facts are as under: The assessee/ applicant filed an online application on in Form No.10AB u/s 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 (‘Act’ in short) on 30.03.2024. Thereafter, the ld.CIT(E) vide letter dated 11.07.2024 through e-filing portal requested the assessee to furnish the relevant documents / details and its clarifications either by uploading online in the e-filing portal or by post, on or before 22.07.2024. However, no response from the applicant to letter dated 12.07.2024 or notice dated 29.07.2024. Hence, having no choice, the ld.CIT(E) rejected the application as not maintainable. Assessee is in further appeal before us.

4.

At the outset, Ld.AR for the appellant submitted that the trustee is 51yrs old and is not familiar with the online mails and digital operation etc. The Ld.AR for the appellant prayed that if an adequate opportunity of hearing is given before ld.CIT(E), assessee will file requisite details called for and prosecute the application properly. Ld.CIT-DR relied upon the order of ld.CIT(E) and prayed for dismissal of appeal.

5.

We have gone through the orders of lower authorities and submissions addressed by the parties before us. We are of the considered view that in the /Chny/2024 interest of justice assessee should be given one more opportunity before ld.CIT(E) to prosecute the application filed in Form 10AB. The ld.AR for the assessee also assured the bench that the assessee will file all necessary requisites/details asked by the ld.CIT(E). Therefore, in the light of above assurance/undertaking we set aside this appeal to the file of ld.CIT(E) to hear the application afresh after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the disposal of the application as per law.

6.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 24th day of February, 2025 at Chennai.

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