VELLORE INSTITUTE OF TECHNOLOGY CHENNAI TRUST,CHENNAI vs. CIT(EXEMPTIONS), CHENNAI

The appeals by the assessees in 874, 875 & 878/CHNY/2024 are arising out of different orders of the Commissioner of Income Tax (Exemption), Chennai of even date 07.03.2024, rejecting Form No.10AB filed for seeking registration/approval/recognition u/s.80G(5) of the Act due to the reason that in assessees application a mistake has occurred while uploading Form No.10AB in selecting the code of clause (iii) of first proviso to section 80G(5) of the Act, code of clause (ii) of the first proviso to section 80G(5) of the Act was selected. Further, the CIT(E) has not provided opportunity to the assessees to rectify the mistake and straightaway rejected the application. The grounds raised by the assessees in these four appeals are identically worded,

Brief facts are that the assessee filed application on 30.09.2023 in Form No.10AB under clause (ii) of first proviso to section 80G(5) of the Act. The CIT(E) noted that the assessee’s case is for fresh approval and assessee ought to have filed its application under clause (iii) of first proviso to section 80G(5) of the Act but assessee has erroneously filed its application in Form No.10AB under clause (ii) of first proviso to section 80G(5) of the Act which covers the cases of trusts which are already approved and seeking re-approval. The CIT(E) in all these four appeals have given identical finding and the same reads as under:- “4.1. In the light of the fact that the applicant had been granted only provisional approval for a period from 07.04.2022 To AY 2024-25, as stated above, the present application in Form 10AB filed under clause (ii) of first proviso to section 80G(5) seeking approval is prima-facie non-maintainable.

Since the CIT(E) has not granted proper opportunity to rectify the mistake, we set aside the orders of CIT(E) and remand the matter back to the file of CIT(E) for fresh adjudication on merits. In term of the above, the CIT(E) is directed to pass a speaking order on merits without going into the technicalities. Accordingly, all these four appeals of assessees are allowed for statistical purposes.

The appeals by the assessees in & 877/CHNY/2024 are arising out of different orders of the Commissioner of Income Tax (Exemption), Chennai of even date 05.03.2024, rejecting Form No.10AB filed for seeking registration/approval/recognition u/s.12A(1)(ac)(ii) of the Act due to the reason that in assessees application a mistake has occurred while uploading Form No.10AB in selecting the code 12A(1)(c)(iii), code 12A(1)(c)(ii) was selected. Further, the CIT(E) has not provided opportunity to the assessees to rectify the mistake and straightaway rejected the application. The grounds raised by the assessees in these two appeals are identically worded, facts and circumstances are exactly identical and hence, will take the facts from ITA No.876/CHNY/2024 in the case of M/s. Vellore Institute of - 5 - to 878/Chny/2024 Technology Alumini Association. The grounds raised are factual, argumentative and hence, need not be reproduced.

Brief facts are that the assessee filed application on 28.09.2023 in Form No.10AB u/s.12A(1)(ac)(ii) of the Act. The CIT(E) noted that the assessee’s case is for fresh approval and assessee ought to have filed its application u/s.12A(1)(ac)(iii) of the Act but assessee has erroneously filed its application in Form No.10AB u/s.12A(1)(ac)(ii) of the Act which covers the cases of trusts which are already approved and seeking re-approval. The CIT(E) in both appeals have given identical finding and the same reads as under:- “4.1. In the light of the fact that the applicant had been granted only provisional approval for a period of 3 years (from AY 2022-23 to AY 2024- 25), as stated above, the present application in Form 10AB filed u/s.12A(1)(ac)(ii) seeking renewal of registration is prima-facie non non- maintainable.

Since the CIT(E) has not granted proper opportunity to rectify the mistake, we set aside the orders of CIT(E) and remand the - 6 - to 878/Chny/2024 matter back to the file of CIT(E) for fresh adjudication on merits. In term of the above, the CIT(E) is directed to pass a speaking order on merits without going into the technicalities. Accordingly, both the appeals of assessees are allowed for statistical purposes.

In the result, the appeals filed by the assessees in 874, 875, 876, 877 & 878/CHNY/2024 are allowed for statistical purposes.