ARULJOTHI CHARITABLE TRUST,POLLACHI vs. CIT EXEMPTIONS, CHENNAI

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ITA 726/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 that the incorrect clause was chosen by 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 trust's application for registration under Section 12A(1)(ac)(ii) was rejected by the CIT(Exemption) on a technical ground. The rejection was because the application was filed under clause (iii) instead of clause (ii) due to an inadvertent mistake.

What were the issues?

Whether an application for registration under Section 12A(1)(ac)(ii) can be considered on merits when filed under the wrong clause due to an inadvertent mistake.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

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 आयकरअपील सं./ M/s. Aruljothi Charitable Trust CIT(Exemptions) बनाम/ Vs. BC-59, Elango Street, Chennai. Mahalingapuram, Pollachi – 642 002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABTA-3930-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri Girish Kumar, (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 12A(1)(ac)(ii) by Ld. Commissioner of Income Tax (Exemption) vide impugned order dated 05-03-2024, the assessee is in further appeal before us. The application has been rejected on the technical ground that the assessee ought to have applied under clause (ii) instead of clause (iii). Aggrieved, the assessee is in further appeal before us.

2.

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