AIM TRUST,VILLUPURAM vs. CIT (EXEMPTIONS), CHENNAI

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपीलसं./ ITA No.451/Chny/2024 AIM Trust CIT(Exemption) 8/34, High School Street, Chennai. बनाम/ Vs. Kandanchipuram Post Villupuram Dist. - 605 701. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAHTA-7588-A (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Ms. Nidhi Jain (CA)- Ld.AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 30-04-2024 घोषणा की तारीख /Date of Pronouncement : 06-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by denial of registration u/s. 80G(5) by learned Commissioner of Income Tax (Exemption), Chennai [CIT(E)] vide impugned order dated 18-01-2023, the assessee is in further appeal before us. 2. The Registry has noted delay of 339 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is supported by an affidavit of Managing Director of assessee Trust. It has been submitted therein that the assessee was under a bona-fide belief that time limit would be extended

further by way of Circular. It has also been submitted that managing director was facing adverse medical condition. Though Ld. CIT-DR has opposed condonation of delay, considering the fact that the assessee is a trust, we condone the delay and proceed for adjudication on merits. 3. Upon perusal of impugned order, it could be seen that the assessee failed to respond to the show-cause notices and it could not file the requite details / clarifications. Accordingly, Ld. CIT(E) rejected the application for non-compliance. Aggrieved, the assessee is in further appeal before us. 4. Considering the recent Circular No.07/24 issued by CBDT on 25.04.2024 extending time limit for all such applications to 30.06.2024 and also considering the fact that the assessee could not make any representation, we set aside the impugned order and direct Ld. CIT(E) to consider the application on merits after affording opportunity of hearing to the assessee. 5. The appeal stand allowed for statistical purposes. Order pronounced on 6th May, 2024

Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER

चे4ईChennai; िदनांकDated : 06-05-2024 DS आदेशकीPितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF