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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MAHAVIR SINGH & SHRI JAGADISH
Integrated Rural Development The Commissioner of Income Trust, Vs. Tax (Exemptions), 10-J-3B Arumuganagar, Chennai. Nethaji Street, SS Bhavanam Kalugumalai, Tuticorin – 628 552. [PAN: AAATI-3012-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ9 की ओर से/ Appellant by : Shri Girish Kumar, Advocate ;<थ9 की ओर से /Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 27.05.2024 घोषणा की तारीख /Date of Pronouncement : 27.05.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by assessee is against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 04.03.2023 rejecting the registration u/s. 12AB of the Income Tax Act, 1961 (hereinafter “the Act”).
There is a delay of 254 days in filing the appeal by the assessee. The assessee has given the reason as the absence of Managing :- 2 -:
Trustee, Shri C. Rajendran, who was bedridden during the period under consideration. The assessee has submitted medical certificate in support of its contention to condone the delay. We have considered the petition of delay in filing the appeal and satisfied that there was sufficient cause for not filing appeal within the prescribed time limit.
Hence, the delay is condoned accordingly.
The assessee is a trust registered u/s. 12AB of the Act and has applied for registration u/s. 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) rejected the application on the ground that it has failed to furnish copy of Form 10A and copy of order of registration issued by CPC in Form 10AC. The Ld. A.R has argued that the trust has submitted all the documents required, but the same has not been considered by Ld. CIT(E). The assessee before us has submitted a copy of Form 10AB, filled for registration and indicated that in coloumn No.5 of the attachments mentioned, it has uploaded copy of registration granted.
The assessee has also submitted a copy of Form 10AC issued by CPC which clearly mentioned that the assessee trust is registered from A.Y 2022-23 to A.Y 2026-27.
In view of the above, the Ld. CIT(E) was not justified to reject the application for registration on the ground that the assessee has not :- 3 -: submitted copy of existing registration. Accordingly, the Ld. CIT(E) is directed to reconsider the application for registration, after considering the Form 10AC and Form 10AB submitted by the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 27th May, 2024. (महावीर िसंह) (जगदीश) (Jagadish) (Mahavir Singh) लेखा सद"य लेखा उपा" / Judicial Member लेखा लेखा सद"य सद"य /Accountant Member सद"य चे"ई/Chennai, "दनांक/Dated: 27th May, 2024. EDN/-