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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
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 आयकरअपील सं./ M/s. Thillai Nadarajar Human Welfare CIT(Exemption) Charitable Trust Chennai. बनाम/ No.9, Mariyamman Koil Street, Itchankadu, Kirumambakkam, Vs. Bahour Commune, Puducherry – 607 402. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADTT-6824-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Ms. Nidhi Jain (CA)-Ld.AR " थ"कीओरसे/Respondent by : Shri Nilay Baran Som (CIT)-Ld. Sr. 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)
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.
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 Trustee 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 (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) "ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 06-05-2024 DS आदेशकीLितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय"ितिनिध/DR 5. गाडBफाईल/GF