IRTT 91-95 BATCH CHARITABLE TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-3, CHENNAI

आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वकी, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.652/Chny/2024 IRTT 91-95 Batch Charitable The Income Tax Officer, Trust, D2 Kavya Anjali Vs. Exemption Ward-3, Chennai- Apartment, No.8, Sathalwar 34. Street Mogappair West, Chennai-37 [PAN-AABTI8310G) (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri G.Baskar, Advocate प्रत्यर्थी की ओर से /Revenue by : Shri Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 20.05.2024 घोषणा की तारीख /Date of Pronouncement : 31.05.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal arises from order vide DIN/order No. ITBA/EXM/F/EXM/45/2022-23/1046346132(1) dated 17.10.2022 of the CIT(Exemption) denying registration u/s 12AB.

ITA No.652/Chny/2023 :- 2 -:

2.0 It is seen from records that there is delay of 452 days in filing of this appeal. The assesse has submitted that it was granted provisional registration for AY-2022-23 and upto AY-2024-25 vide order dated 10.08.2021. Therefore the assesse submitted application for grant of permanent registration for 5 years by applying in Form-10AB u/s 12A(1)(ac)(iii) of the Act, which was rejected by Ld.CIT(E) by passing the impugned order, which assesse learnt only when the AO denied exemption u/s 11 of the Act while framing assessment order u/s 143(3) dated 20.02.2024 for AY 2022-23. The appellant had argued that it had submitted its correspondence email to the Ld.CIT(E) department as samykrishna@yahoo.co.in. On the contrary the department was sending all its communications on email ID samykrishna@yahoo.com as a result of which there was a case of unintended non-compliance to the departmental notices. Evidences brought on record allude that there is sufficient force in the assessee’s arguments. The delay in filing the appeal is therefore condoned and the appeal is being adjudicated as under.

3.0 As regards denial of the registration u/s 12AB the assesse submitted non-compliance by the assesse was attributable to the notices issued by CIT(E) on wrong email address. The Ld.DR argued in favour of order of authorities down below.

ITA No.652/Chny/2023 :- 3 -:

4.0 We have considered the facts of the case in the light of arguments put forth and note that assesse was granted provisional registration u/s 12AB for three years from AY-2022-23 to AY-2024-25. Therefore assesse applied for permanent registration on 20.04.2023 u/s 12A(1)(ac)(iii) of the Act, which the Ld.CIT(E) denied on the premise of willful non-compliance. The fact of the matter remains that the assesse never received the departmental notices. We are of the view that ends of justice would be met if the assessee is given an opportunity to present its case before the CIT(E) for consideration of registration u/s 12AB of the Act. Accordingly, the order of Ld.CIT(E) dated 17.10.2022 is set aside with the directions to reconsider the assessee’s application dated 20.04.2022 in Form-10AB for grant of registration u/s 12AB. The assesse is directed to make complete and correct compliance towards the notices issued by the Ld.CIT(E) and Ld.CIT(E) to hear the assesse and pass order in accordance to law.

ITA No.652/Chny/2023 :- 4 -:

5.0 In the result the appeal is allowed for statistical purpose. Order pronounced on 31st May, 2024.