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Facts
The assessee, C.R.M.S.A.M. Charitable Trust, filed applications in Form No. 10AB for registration under section 12A(1)(ac)(iii) and approval under section 80G of the Income Tax Act, 1961. The applications were rejected by the Commissioner of Income Tax (Exemption) due to non-compliance and failure to provide required details.
Held
The Tribunal noted that the issues in both appeals were similar and based on identical facts. The assessee's representative argued that the non-compliance was due to reasons beyond their control and prayed for a remand. The Tribunal, considering the interest of justice, decided to remand the matters to the CIT(E) for fresh consideration, allowing one more opportunity to the assessee to furnish the required details.
Key Issues
Whether the CIT(E) was justified in rejecting the applications for registration under section 12A(1)(ac)(iii) and approval under section 80G for non-compliance, and whether a remand for further opportunity to the assessee is appropriate.
Sections Cited
12A(1)(ac)(iii), 12AB, 80G
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Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
(अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Y. Sridhar, FCA ""थ" की ओर से/Respondent by : Shri AR V Sreenivasan, CIT सुनवाई की तारीख/ Date of hearing : 21.01.2026 घोषणा की तारीख /Date of Pronouncement 27.01.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against different orders dated 24.09.2025 passed by the ld. Commissioner of Income Tax (Exemption), Chennai rejecting the applications dated 28.01.2025 in Form No. 10AB under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 [“Act” in short] seeking registration under section 12AB of the Act as well as seeking approval under section 80G of the Act respectively.
Since, the issues raised in these appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear all the appeals together and pass consolidated order for the sake of convenience.
First, we shall take appeal in for adjudication.
At the outset, it is noted that the assessee filed Form 10AB seeking registration under section 12A(1)(ac)(iii) of the Act, which was denied for non-compliance, as is evident from para 4 of the impugned order.
The ld. AR Shri Y. Sridhar, FCA submits that due to various reasons, which are not under the control of the assessee could not file the required details as sought by the ld. CIT(E) and prayed to remand the matter to the file of the ld. CIT(E). The ld. DR Shri AR V Sreenivasan, CIT opposed the same and requested to impose cost if this Tribunal remand the matter to the file of the ld. CIT(E).
Taking into consideration of the submissions of the ld. AR and the ld. DR and the reasons recorded in para 4 of the impugned order, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(E) for fresh consideration with a direction to afford one more opportunity to the assessee for furnishing the details as required by the ld. CIT(E). Thus, the grounds raised by the assessee are allowed for statistical purposes. I.T.A. No. 3565/Chny/2025
Since we have remanded the matter relating to registration under section 12A(1)(ac)(iii) of the Act for fresh consideration by the ld. CIT(E), the issue of seeking approval under section 80G of the Act is also remanded to the file of the ld. CIT(E) for fresh consideration by affording one more opportunity to the assessee for furnishing the details as required by the ld. CIT(E). Thus, the grounds raised by the assessee are allowed for statistical purposes.