WORLD HERITAGE TRUST,CHENNAI vs. CIT EXEMPTIONS,, CHENNAI
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Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
आयकर अपीलीय अिधकरण, ’बी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रगुनाथॎ, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.2143/Chny/2024 World Heritage Trust, Vs. The Commissioner of SF 1, Door No. 13, Sai Symphony II Income Tax (Exemptions), Floor, Rathnamani Nagar, 1st Cross Chennai. Street, Perungudi, Chennai 600 096. [PAN:AAATW3024A] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri M. Ramasamy, CA ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 22.10.2024 घोषणा की तारीख /Date of Pronouncement : 29.10.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 24.07.2024 passed by the ld. Commissioner of Income Tax (Exemption), Chennai passed under section 80G(5) of the Income Tax Act, 1961 [“Act” in short].
At the outset, we note that the assessee filed an online application on 31.01.2024 in Form No. 10AB seeking approval under section 80G of the Act. The ld. CIT(E) show-caused the assessee as to why the said application should not be rejected in view of the reasons mentioned in
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para 3 of the impugned order. We note that According to the ld. CIT(E), the said notice was served on the assessee and no documentary evidences were furnished in response to the show-cause notice. Having no evidence, the ld. CIT(E) rejected the application seeking approval under section 80G of the Act.
The ld. AR Shri M. Ramasamy, CA pleaded that one more opportunity may be afforded to the assessee to pursue its case before the ld. CIT(E). The assessee is ready to file all relevant details in response to the show-cause notice issued by the ld. CIT(E).
The ld. DR Ms. Gouthami Manivasagam, JCIT opposed the same.
On perusal of para 3.2 and 4 of the impugned order, we note that the ld. CIT(E) proceeded to reject the application seeking approval under section 80G of the Act for non-compliance of furnishing details in response to the show-cause notice, thereby, clearly establishes that the assessee has no opportunity before the ld. CIT(E). Taking into consideration the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to remand the matter back to the file of the ld. CIT(E) for fresh consideration. Thus, the ground raised by the assessee is allowed for statistical purposes.
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In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 29th October, 2024 at Chennai.
Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 29.10.2024 Vm/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.
