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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.97/Chny/2024 Tamilnadu Basketball Association CIT-Exemptions बनाम/ SDAT Multipurpose Indoor Stadium Chennai – 600 034 Syndenhams Road Vs. Periyamet, Chennai – 600 003 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAGAT-4957-Q (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri D. Anand (Advocate) – Ld. AR � थ�कीओरसे/Respondent by : Shri R.Clement Ramesh Kumar (CIT) - Ld. AR सुनवाई की तारीख/Date of Hearing : 16-04-2024 घोषणा की तारीख /Date of Pronouncement : 16-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of application filed in Form No.10AB on 06.10.2022 for seeking approval under clause (iii) of first proviso to sub- section (5) of Sec.80G vide impugned order dated 30.04.2023, the assessee is in further appeal before us. 2. The registry has noted delay of 197 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of Secretary of appellant association. It has been submitted that consequent to impugned order rejecting Form No.10AB, the assessee
attempted to re-file the same in the month of June and July, 2023 but the attempt was in futility which was resolved only on 18.08.2023 and the assessee was advised to re-file the same. The assessee attempted to re-file the same again during September and October, 2023 which also remained futile. Accordingly, as per legal advice, the assessee preferred present appeal against impugned order. It has further been submitted that the delay was neither willful not wanton but due to above circumstances. Though Ld. CIT-DR has opposed condonation of delay, however, considering the contents of affidavit, the bench deems it fit to condone the delay and accordingly, we proceed with disposal of appeal on merits. The Ld. AR has pleaded for another opportunity of hearing. The Ld. AR has also referred to various decisions of this Tribunal holding the field in assessee’s favor. 3. Upon perusal of para-9 of impugned order, it could be seen that the assessee failed to fail to any reply / explanation to the letter issued by Ld. CIT(E). The Ld. CIT(E) rejected the application on the ground that the activities of the assessee commenced before April, 2022 and the present application filed on 06.10.2022 was not preferred within the prescribed time limit. Accordingly, the application was rejected as non- maintainable. Aggrieved, the assessee is in further appeal before us. 4. In view of the fact that the assessee has not furnished the requisite details and also considering the various decisions of Tribunal holding the field, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the issue of registration stand restored back to the file of Ld. CIT(E) for de novo adjudication after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its application.
The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.
Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद3 / JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 16-04-2024 DS आदेशकीSितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF