KODAIKANAL HEALTH AND MEDICAL SERVICES,DINDIGUL vs. CIT (EXEMPTIONS), CHENNAI

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ITA 2338/CHNY/2024Status: DisposedITAT Chennai27 December 2024AY 2024-25Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee had obtained Form No. 10AC but could not submit it by the deadline due to the auditor's ill health. The Tribunal opined that the assessee should be given another opportunity to submit the required document.

What were the facts?

The assessee, a trust providing medical and health services, filed an application for approval under Section 80G(5) of the Income-tax Act. The CIT(E) rejected the application because the assessee failed to submit a copy of the order of registration issued by CPC, Bengaluru in Form No. 10AC before the due date.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration due to non-submission of Form 10AC by the deadline, and if an opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI JAGADISH

Hearing: 21.11.2024Pronounced: 27.12.2024

आदेश / O R D E R

PER JAGADISH, A.M : Aforesaid appeal filed by assessee is against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 01.08.2024 rejecting the application filed by the assessee in Form No.10AB u/s. 80G(5)(iii) of the Income-tax Act, 1961 (hereinafter “the Act”) seeking approval u/s. 80G(5) of the Act.

2.

The assessee is a trust doing medical and health services to all permanent and temporary residents of Kodaikanal and surrounding areas. The assessee has filed application on 12.02.2024 in Form No.10AB u/s. 80G(5)(iii) seeking approval u/s. 80G(5) of the Act. The Ld. CIT(E) has rejected the application on the ground that it has failed to furnish copy of order of registration issued by CPC, Bengaluru in Form No.10AC before 17.07.2024. The assessee before us has submitted that the order of registration issued by CPC, Bengaluru in Form No. 10AC was obtained on 24.09.2021, but due to the ill health of the assessee's auditor, the copy of the order of registration could not be filed before the deadline of 17.07.2024 as mentioned in the notice.

4.

We have heard the rival submissions. The Ld. CIT(E) has rejected the application in form 10AB u/s 80G(5)(iii) on the ground that assessee has not submitted copy of order of registration issued by CPC in Form No 10AC. The Ld. AR has submitted that assessee has obtained Form No 10AC issued by CPC on 24.09.2021, but could not submit as the auditor was sick. We are of opinion that assessee should be given one more opportunity to submit the Form 10AC and therefore set aside the order of Ld. CIT(E). Accordingly, the Ld.

1.

CIT(E) is directed to reconsider the application for registration, after considering the Form 10AC and Form 10AB submitted by the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 27th December, 2024.

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