TN APEX SKILL DEVELOPMENT CENTRE FOR LOGISTICS,CHENNAI vs. CIT(EXEMPTION), CHENNAI

आदेश / O R D E R

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the

Learned Commissioner of Income Tax (Exemptions), (hereinafter in short

"the Ld.CIT(E)”), Chennai, dated 12.01.2023, denying

registration/approval under clause (ii) of sec.80G(5) of the Income Tax

Act, 1961 (hereinafter in short "the Act”).

of the appeal. The reason for the delay has been explained in an Affidavit

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filed by the Managing Director of the assessee. According to the

assessee, impugned order was passed by the Ld.CIT(E) on 12.01.2023

and the appeal ought to have been filed before 13.03.2023. However,

according to the assessee, it was not aware of the passing of the

impugned ex parte order passed by the Ld.CIT(E); and only when it

accidentally accessed the e-portal of Income Tax Department, it came to

know that the impugned order has been passed against assessee on

12.01.2023. According to the Ld.AR of the assessee, since, the assessee

would not gain anything by not responding to the notices of the Ld.CIT(E)

and the omission to check the e-mail cannot be said to be deliberate. The

Ld.AR prays for restoration of application, so that the assessee would get

one more opportunity before the Ld.CIT(E) and he undertakes to comply

with the directions/requisitions made by the Ld.CIT(E).

more innings before the Ld.CIT(E) and submitted that assessee was given

proper opportunity, but failed to comply with the directions given by the

Ld.CIT(E), therefore, the Ld.CIT(E) has rightly rejected the application

and he does not want us to interfere with the impugned order of the

Ld.CIT(E).

note that the assessee is a not-for-profit company incorporated under the

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Companies Act, 2013 (18 of 2013). It is noted to be a Public Private

Partnership (PPP) initiative and a Special Purpose Vehicle (SPV) formed by

Tamil Nadu Skill Development Corporation (TNSDC) by Tamil Nadu State

Government (GoTN) with 50% shareholding, Logistics Sector Skill Council

(LSC under Ministry of Skill Development and Entrepreneurship MSDE,

Government of India) with 37.5% share-holding and industrial houses

with 12.5% shareholding. It is further noted that TNASDCL’s primary

objectives are to impart educational and skill development training in

Supply Chain and Logistics using state of the art advanced cutting edge

technologies; provide hands-on training and services to enhance

employability mainly in the process of implementing the various skill

development programmes initiated by GoTN. And it is noted that

TNASDCL is managed by the Board of Directors comprising of serving civil

servants from various departments of GoTN, officials from the finance

department of GoTN, nominated Directors from Logistics Sector Skill

Council (Under Ministry of Skill Development and Entrepreneurship,

Government of India) and Industrial Houses. The Chairman of the

company is the Secretary, Special Programme Implementation

Department, GoTN. And as per the extant provision of the Articles of

Association of the Company, the Board shall becomprising of four

nominee Directors from GoTN, of which one shall be the chairman of the

Company. Also, the Company was originally under Labour and

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Employment (C) Department and was later brought under Special

Programme Implementation Department of GoTN. The overall affairs of

the company is monitored and controlled by TN Skill Development

Corporation (TNSDC) of GoTN and its Managing Director shall be the

nominee Director and the nodal officer of TNASDCL on behalf of GoTN.

exemption u/s.80G(5)(iv) dated 09/02/2022 for a period of three years

from 09.02.2022 to AY 2024-25. Thereafter, the assessee filed the on-line

application dated 21.07.2022 in Form 10AB under clause (iii) of first

proviso to sec.80G(5) of the Act seeking regular approval u/s.80G for five

years, which was rejected for non-compliance on the part of assessee

pursuant to notice of the Ld.CIT(E). The Ld.AR brought to our notice that

e-mail on which the notices used to be served upon was of an IAS Officer,

who has been transferred and the due to some glitches went to his

personal mail. In view of this factual reasons, the assessee was in the

dark about the notices issued by the Ld.CIT(E). And when the assessee

came to know about the event of rejection of application on 15.03.2024,

immediately instructed the Ld.AR to file the appeal and the delay of ‘375’

days happened in that process, which explanation, we find it to be

reasonable and therefore, we condone the delay.

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assessee, for the interest of justice and fair play, we deem it fit to set

aside the impugned order of the Ld.CIT(E) and restore the application

dated 21.07.2022, back to the file of the Ld.CIT(E) and direct the

assessee to file the requisite documents called for by the Ld.CIT(E); and

the Ld.CIT(E) to decide granting the approval u/s.80G(5) in accordance to

law after hearing the assessee; and the Ld.AR to furnish the correct e-

mail to the Office of the Ld.CIT(E).

Order pronounced on the 25th day of June, 2024, in Chennai.

Sd/- Sd/- (मनोज कुमार अ�वाल) (एबी टी. वक�) (MANOJ KUMAR AGGARWAL) (ABY T. VARKEY) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER

चे�ई/Chennai, �दनांक/Dated: 25th June, 2024. TLN, Sr.PS आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF