WE CARE,PUDUCHERRY vs. ITO, EXEMPTIONS WARD 1, CHENNAI

ITA 1596/CHNY/2024Status: DisposedITAT Chennai30 August 2024AY 2024-25Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, noting that the delay was not deliberate or negligent, and that the non-compliance with CIT(E)'s directions was due to a change of address. The Tribunal set aside the order of the Ld. CIT(E) and restored the applications to the file of the Ld. CIT(E) for a decision on merits.

What were the facts?

The assessee, a Trust, filed applications for registration under Section 12AB and approval under Section 80G. The applications were rejected by the Ld. CIT(E) ex-parte due to non-compliance, allegedly because notices were sent to an old address. The assessee also had a delay in filing the present appeals.

What were the issues?

Whether the ex-parte rejection of applications for registration and approval was justified, and whether the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(i),Section 12A(1)(ac)(iii),Section 12A(1)(ac)(vi),Section 12AB,Section 80G(5),Section 80G(iv),Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 22.07.2024Pronounced: 30.08.2024

PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter in short "the Ld.CIT(E)”), Chennai, dated 08.09.2023 rejecting the application dated 22.03.2023 in Form 10AB u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter in short "the Act”) for registration

u/s.12AB of the Act as well as application filed under clause (iii) of first

ITA Nos.

The order continues below.

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