AADHITHYA EDUCATIONAL & CHARITABLE TRUST,TIRUPPUR V. CIT(EXEMPTIONS), CHENNAI

ITA 2882/CHNY/2024

AI Insights

The case involves the Aadhithya Educational & Charitable Trust appealing against the decision of the Commissioner of Income Tax (Exemptions), Chennai, which had rejected their application as not maintainable due to non-response to requests for documentation. The Trust argued that the trustee, being unfamiliar with digital operations, failed to respond adequately. The Tribunal found merit in providing another opportunity for the Trust to present its case and directed the Commissioner to re-assess the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472441 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E.PAVUNA SUNDARI
• Assessee Lawyers: J. SARAVANAN

Judgement Text

" आयकर अपीलीय अिधकरण ‘ए’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.2882/Chny/2024 Aadhithya Educational & Charitable Trust, 3/275C, Veethikadu, Ettiveerampalayam, Peramanallur, Tirupur 641 666. [PAN: AAFTA 3314G] Vs. The Commissioner of Income Tax (Exemptions) Chennai. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri J. Saravanan, Advocate Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. E. Pavuna Sundari, CIT. सुनवाई कȧ तारȣख/Date of Hearing : 05.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 24.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal preferred by the appellant / assessee is against the impugned order dated 21.08.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai in Application No.CIT (Exemption), Chennai /2024-25 /12AA /11540 vide DIN & Notice No.ITBA /EXM/F /EXM45/2024-25/1067833627(1). 2 ITA No.2882 /Chny/2024 2. The registry has noted delay of 12days in filing the appeal. Considering the period of delay and reasons stated in condonation petition alongwith affidavit by the Trustee of the Assessee, we condone the delay and admit the appeal for adjudication. 3. Brief facts are as under: The assessee/ applicant filed an online application on in Form No.10AB u/s 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 (‘Act’ in short) on 30.03.2024. Thereafter, the ld.CIT(E) vide letter dated 11.07.2024 through e-filing portal requested the assessee to furnish the relevant documents / details and its clarifications either by uploading online in the e-filing portal or by post, on or before 22.07.2024. However, no response from the applicant to letter dated 12.07.2024 or notice dated 29.07.2024. Hence, having no choice, the ld.CIT(E) rejected the application as not maintainable. Assessee is in further appeal before us. 4. At the outset, Ld.AR for the appellant submitted that the trustee is 51yrs old and is not familiar with the online mails and digital operation etc. The Ld.AR for the appellant prayed that if an adequate opportunity of hearing is given before ld.CIT(E), assessee will file requisite details called for and prosecute the application properly. Ld.CIT-DR relied upon the order of ld.CIT(E) and prayed for dismissal of appeal. 5. We have gone through the orders of lower authorities and submissions addressed by the parties before us. We are of the considered view that in the 3 ITA No.2882 /Chny/2024 interest of justice assessee should be given one more opportunity before ld.CIT(E) to prosecute the application filed in Form 10AB. The ld.AR for the assessee also assured the bench that the assessee will file all necessary requisites/details asked by the ld.CIT(E). Therefore, in the light of above assurance/undertaking we set aside this appeal to the file of ld.CIT(E) to hear the application afresh after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the disposal of the application as per law. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 24th day of February, 2025 at Chennai. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 24 -02-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "