GOOD SHEPHERD CHARITABLE EDUCATIONAL TRUST,KANYAKUMARI vs. CIT ( EXEMPTION ) CHENNAI, CHENNAI

आयकर अपीलीय अिधकरण ‘बी’’’ Ɋायपीठ चेɄई मŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHENNAI

माननीय ŵी मनु कुमार िगįर, Ɋाियक सद˟ एवं
माननीय ŵी जगदीश, लेखा सद˟ के समƗ।
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER

आयकरअपील सं./ ITA No.2871/Chny/2024
(िनधाŊरणवषŊ / Assessment Year: 2024-2025)

Good Shepherd Charitable
Educational Trust,
14/28-27, College Road,
Agasteeswaram & P.O.
Kanyakumari Dist 629 701. [PAN:AACTG 2111J]
Vs. The Commissioner of Income Tax,
Exemption,
Chennai.

(अपीलाथȸ/Appellant)

(Ĥ×यथȸ/Respondent)

अपीलाथȸ कȧ ओर से/ Appellant by : Shri D.R. Raghunath, Advocate
Ĥ×यथȸ कȧ ओर से /Respondent by : Shri. M. Rajan, CIT.

सुनवाई कȧ तारȣख/Date of Hearing
: 22.01.2025
घोषणा कȧ तारȣख /Date of Pronouncement
: 28.01.2025

आदेश / O R D E R

MANU KUMAR GIRI (Judicial Member)

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Exemption), Chennai in DIN and Notice No.ITBA/EXM/F/EXM45/2024 -
25/1068648860 (1), dated 13.09.2024. 2. We have heard the rival contentions and perused the material on record. We found that the ld. CIT(E) has issued show cause notice on 23.08.2024 to furnish relevant documents/ details on or before 29.08.2024. The assessee has sent all the relevant documents by email on 28.08.2024 but not submitted the same in Income
Tax Portal. Hence, the ld. CIT(E) not considered the same and rejected the application filed by the assessee on 27.03.2024 in form 10AB u/s.12(1) ( ac)(iii) seeking registration u/s.12AB of the Act.
3. We are of the considered view that in the interest of justice assessee should be given an adequate opportunity before ld. CIT(E) to file all relevant evidences/documents to prosecute its application. The assessee is directed to upload all the documents in Income Tax portal as required by the ld. CIT(E).
Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld. CIT(E), for denovo adjudication of application in form 10AB referred supra. The Ld. CIT(E) who shall proceed for denovo adjudication of application in form 10AB after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its application forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the application filed u/s.12A (1) (a) (iii) in form 10AB as per law.
4. In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 28th day of January, 2025 at Chennai. (जगदीश)
(JAGADISH)
लेखा सद˟ / ACCOUNTANT MEMBER
(मनु कुमार िगįर)
(MANU KUMAR GIRI)
Ɋाियक सद˟ / JUDICIAL MEMBER
चेɄई Chennai:
िदनांक Dated : 28 -01-2025
KV
आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF