A/M ATHANURAMMAN AND KUPPIYANNASWAMY THIRUKOIL ANNADHAANAM SCHEME FUND,ERODE V. CIT, EXEMPTIIONS, CHENNAI

ITA 1277/CHNY/2025

AI Insights

The case involves two appeals by the Athanuramman and Kuppiyannaswamy Thirukoil Annadhaanam Scheme Fund against the orders of the Commissioner of Income Tax (Exemptions), Chennai, which rejected their applications for registration under section 12AB and approval under section 80G of the Income Tax Act, 1961. The Tribunal noted that the applications were initially rejected due to the non-submission of required documents by the assessee. The Tribunal found the reasons for the delay in filing the appeals to be bona fide and thus condoned the delay. It was decided to remand the matter back to the CIT(E) to allow the assessee another opportunity to submit the necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708181 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: E.PAVUNA SUNDARI
• Assessee Lawyers: J. SARAVANAN
• Keywords: Condonation of delay
• Section: 80G

Judgement Text

"आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.1277 & 1278/Chny/2025 A/M Athanuramman and Kuppiyannaswamy Thirukoil Annadhaanam Scheme Fund, A/M Athanuramman and Kuppiyannaswamy Thirukoil, Muthur Kangayam Taluk, Erode 638 105. [PAN:AABTA7627E] Vs. The Commissioner of Income Tax (Exemptions), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri J. Saravanan, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. E. Pavuna Sundari, CIT सुनवाई की तारीख/ Date of hearing : 15.07.2025 घोषणा की तारीख /Date of Pronouncement : 17.07.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against separate orders both dated 20.01.2025 passed by the ld. Commissioner of Income Tax (Exemptions), Chennai in rejecting Form 10AB in respect of seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 [“Act” in short] as well as seeking approval under section 80G(5)(iii) of the Act. I.T.A. No.1277 & 1278/Chny/25 2 2. Since issues raised in both the appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear the appeals together and pass consolidated order for the sake of convenience. 3. We find both the appeals are filed with a delay of 32 days. The assessee filed affidavits for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeals for adjudication. 4. We note that the assessee filed online application on 09.07.2024 in Form No. 10AB under section 12A(1)(ac)(iii) of the Act seeking registration under section 12AB of the Act. The assessee also filed online application on 11.07.2024 in Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act seeking approval under section 80G of the Act. The ld. CIT(E), while processing the application, asked the assessee to furnish certain documents including Note on activities and annual accounts/financial statements of the Institution, certified copies of certain important documents, etc. I.T.A. No.1277 & 1278/Chny/25 3 mandatorily required for verification. Since the assessee could not furnish the details, the ld. CIT(E) rejected the application filed in Form 10AB seeking registration under section 12AB of the Act as well as seeking approval under section 80G of the Act. 5. The ld. AR Shri J. Saravanan, Advocate submits that the hearing notices of the ld. CIT(E) were uploaded on the e-portal of the assessee and there was no effective service of hearing notice as per the provisions of section 282 of the Act. Non furnishing of details is neither wilful nor wanton and prayed for affording one more opportunity for filing the details as called for. 6. The ld. DR Ms. E. Pavuna Sundari, CIT supported the orders passed by the ld. CIT(E). 7. Taking into consideration of the submissions of the ld. AR and the ld. DR, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(E) for fresh consideration by affording one opportunity to the assessee for furnishing the details for verification for grant of registration under section 12AB of the Act as well as approval under section 80G of the Act and thereafter pass I.T.A. No.1277 & 1278/Chny/25 4 orders in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes. 8. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 17th July, 2025 at Chennai. Sd/- Sd/- (AMITABH SHUKLA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 17.07.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "