C.R.M. S.A.M. CHARITABLE TRUST,SIVAGANGA vs. ITO, WARD-1,, KARAIKUDI

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.