AIC PONDICHERRY ENGINEERING COLLEGE FOUNDATION,PUDUCHERRY vs. CIT (EXEMPTION),, CHENNAI

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ITA 2496/CHNY/2024Status: DisposedITAT Chennai16 December 2024AY 2024-25Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial 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, invoking principles of natural justice, set aside the impugned order. The matter was restored to the CIT(Exemptions) with a direction for the assessee to provide necessary details.

What were the facts?

The assessee's application for approval under section 80G was rejected due to failure to furnish required details. The assessee filed an appeal against this rejection, noting a minor delay which was condoned.

What were the issues?

Whether the rejection of the application for approval under section 80G without affording sufficient opportunity was justified.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

(िनधा:रणवष: / Assessment Year: 2024-25) AIC-Pondicherry Engineering College CIT (Exemption) बनाम/ Foundation Chennai. Pondicherry Engineering College campus, Vs. Pillichavady, Puducherry-605 014. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AARCA-3274-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri A. Tamilamudhan (CA)- Ld. AR � थ�कीओरसे/Respondent by : Ms.D. Komali Krishna (CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 16-12-2024 घोषणा की तारीख /Date of Pronouncement : 16-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application filed in Form No.10AB on 14.02.2024 for seeking approval u/s 80G vide impugned order dated 24.07.2024, the assessee is in further appeal before us. The registry has noted a delay of 2 days in the appeal, which stand condoned and we proceed with disposal of the appeal.

2.

Upon perusal of para - 3 & 4 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 in response to hearing notices. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. CIT-DR.

3.

Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter of approval stand restored back to the file of Ld. CIT(Exemptions) with a direction to the assessee to substantiate its case and file the requisite details as called for by approving authority.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 16th December, 2024.

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