ROTARY CLUB OF CHENNAI MITRA CHARITABLE TRUST,CHENNAI vs. CIT(EXEMPTIONS), CHENNAI

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ITA 720/CHNY/2024Status: DisposedITAT Chennai21 May 2024Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's submission regarding the inadvertent mistake. It directed the CIT(Exemption) to consider the application under the correct clause and adjudicate it on merits.

What were the facts?

The assessee's application for registration under Section 80G(5)(ii) was rejected by the CIT(Exemption) for failing to obtain Form No.10AC. The assessee argued this was an inadvertent mistake and the application should be considered under clause (iii).

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application on a technical ground when the assessee claimed an inadvertent mistake in selecting the applicable clause for registration.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ Rotary Club of Chennai Mitra CIT(Exemptions) Charitable Trust Chennai. बनाम/ Vs. Flat No.9, No.14, Shree Apartments, II Main Road, R A Puram, Chennai – 600 028. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACTR-6754-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri J. Saravanan (Advocate)-Ld.AR ��थ� की ओर से/Respondent by : Shri Nilay Baran Som (CIT)-Ld. CIT. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH

1.

Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 80G(5)(ii) by Ld. Commissioner of Income Tax (Exemption) vide impugned order dated 16-11-2023, the assessee is in further appeal before us. The application has been rejected on the technical ground that the assessee failed to obtain Form No.10AC which was pre-requisite to apply under this clause. Aggrieved, the assessee is in further appeal before us. The registry has noted a delay of 64 days in the appeal which stand condoned.

2.

The Ld. AR has submitted that, by inadvertent mistake, the applicable clause was picked as clause (ii) instead of clause (iii). The Ld. AR, therefore, submitted that the application may be considered under correct clause (iii).

3.

Accepting the aforesaid submissions, we direct Ld. CIT(E) to consider the aforesaid application under applicable clause and adjudicate the application on merits. The assessee is directed to substantiate the same. 4. The appeal stands allowed for statistical purposes. Order pronounced on 21st May, 2024.

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