SREE MADHESWARAR TEMPLE TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chennai dated 21.09.2020.

The appeal filed by the assessee is delayed by 24 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeal for adjudication.

Brief facts of the case are that the assessee filed an application in Form 10A for registration under section 12AA of the Income Tax Act, 1961 [“Act” in short] on 01.02.2020. The ld. CIT(E) has noticed that certain papers are required to process the application as per section 12AA(1) of the Act and asked the assessee to e-mail the details. Since the assessee was unable to comply with the details called for, the ld. CIT(E) rejected the application for registration under section 12AA of the Act.

Aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that due to outbreak of COVID- 19 pandemic, the assessee could not furnished the details as called for and prayed that one more opportunity may be given to the assessee by the ld. CIT(E) so that the assessee can file all the details.

On the other hand, the ld. DR has not raised any objection to the above submissions of the ld. Counsel.

We have heard both the sides, perused the materials available on record and gone through the order passed by the ld. CIT(E). The only issue for consideration relates to grant of registration of assessee trust under section 12AA of the Act. The assessee filed an application in Form 10A for registration under section 12AA of the Act. The ld. CIT(E) called for certain clarifications, which the assessee could not furnish due to the circumstances beyond his control i.e., outbreak of COVID-19 pandemic. Therefore, we are of the considered opinion that the assessee should be given one more opportunity to furnish all the details as required by the ld. CIT(E). Therefore, we set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E) with a direction to afford one more opportunity to the assessee so as to enable the assessee to furnish the details as called for and pass order in accordance with law. We also direct the assessee to furnish all the details as required by the ld. CIT(E).

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 08th June, 2022 at Chennai.