V/V.DHANUSHKODI AND KANTHIMATHI AMMAL CHARITABLE TRUST,TUTICORIN vs. CIT, EXEMPTIONS,, CHENNAI
आयकर अपीलीय अिधकरण “ए” ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHENNAI
माननीय ी एस. एस. िव ने रिव, ाियक सद! एवं
माननीय ी मनोज कुमार अ&वाल ,लेखा सद! के सम(।
BEFORE HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.2602/Chny/2024
V.V. Dhanushkodi and Kanthimathi
Ammal Charitable Trust
#90-A, South Raja Street,
Tuticorin-628 001. बनाम
/ Vs.
CIT(Exemption),
Chennai.
थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATV-2242-H
(अपीलाथ /Appellant)
:
( थ / Respondent)
अपीलाथ कीओरसे/ Appellant by :
Shri Philip George (Advocate)- Ld.AR
थ कीओरसे/Respondent by :
Shri Nilay Baran Som (CIT) - Ld. DR
सुनवाई की तारीख/Date of Hearing
:
18-12-2024
घोषणा की तारीख /Date of Pronouncement
:
02-01-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application filed in Form No.10AB on 16.02.2024 for seeking approval u/s 80G vide impugned order dated 14.08.2024, the assessee is in further appeal before us. 2. Upon perusal of impugned order, it could be seen that the application has been rejected in view of the fact that the assessee failed to furnish the required details as called for by approving authority in hearing notices. It was also noted that the assessee did not have valid registration u/s 12A under new regime till AY 2024-25. The same was pre-requisite for grant of registration u/s 80G and therefore, the 2
application was rejected. The Ld. CIT(E) also referred to the income and expenditure of the assessee. Aggrieved, the assessee is in further appeal before us.
3. The Ld. AR stated that no details were called for on income aspect.
The Ld. AR also stated that its registration application u/s 12A is also pending and the assessee is seeking fresh registration from this year only. The Ld. AR submitted that both the applications may be considered together and the matter may be remitted back to Ld. CIT(E).
4. Accepting the prayer of Ld. AR, we set aside the impugned order and restore the matter of registration u/s 80G back to the file of Ld.
CIT(E) with a direction to the assessee to substantiate its case.
5. The appeal stand allowed for statistical purposes.
Order pronounced on 2nd January, 2025 (S. S. VISWANETHRA RAVI) (MANOJ KUMAR AGGARWAL)
ाियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER
चे4ई Chennai; िदनांक Dated : 02-01-2025
DS
आदेशकीQितिलिपअ&ेिषत/Copy of the Order forwarded to :
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु=/CIT Madurai/Chennai
4. िवभागीय ितिनिध/DR
5. गाडBफाईल/GF