AARYA TRUST,VIRUDHUNAGAR V. CIT, EXEMPTIONS, CHENNAI

ITA 78/CHNY/2025

AI Insights

The case involves Aarya Trust, which filed applications seeking registration under section 12A(1)(ac)(iii) and approval under section 80G(5)(iii) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption), Chennai, rejected these applications as not maintainable due to the assessee's failure to respond to a notice requesting relevant documents and details. The Tribunal found that the assessee, due to unfamiliarity with digital operations, did not respond adequately and thus remanded the case for a fresh hearing, emphasizing the need for a fair opportunity for the assessee to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107198 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANAND K KALAKERI
• Assessee Lawyers: S G.SEETHARAMAN; C.A; B. GOWTHAMAN; C.A
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI मा ननीय \u001bी मनु क ुमा र िग र, \u0011ा ियक सद! एवं मा ननीय \u001bी जगदीश, लेखा सद! क े सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.77 & 78/Chny/2025 िनधा +रण वष+ /Assessment Year: - Aarya Trust, No.23, Thilla Nagar, Sattur, Virudhunagar, Tamil Nadu- 626 203. Vs. Commissioner of Income Tax (Exemption), Chennai. [PAN: AAJTA7886P] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ. की ओर से/ Appellant by : S/Shri G.Seetharaman, C.A, & B.Gowthaman, C.A, 01थ. की ओर से /Respondent by : Shri Shivanand K Kalakeri, CIT सुनवाई की तारीख/Date of Hearing : 18.03.2025 घोषणा की तारीख /Date of Pronouncement : 25.03.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member): These appeals preferred by the appellant / assessee are against the impugned orders of even date 18.11.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai in Application No.CIT (Exemption), Chennai /2024-25 /12AA /12428 vide DIN & Notice No.ITBA /EXM/F /EXM45/2024-25/1070433904(1) and Application No.CIT (Exemption), Chennai /2024-25 /12AA /12456 vide DIN & Notice No.ITBA /EXM/F /EXM45/2024-25/1070433951(1). ITA No. 77 & 78 /Chny/2025 :- 2 -: 2. Brief facts are as under: The assessee / applicant filed an application in Form No.10AB seeking registration u/s 12A(1)(ac)(iii)of the Income Tax Act, 1961 and also filed an application in Form No.10AB seeking approval u/s 80G(5)(iii) of the Income Tax Act, 1961 (‘Act’ in short) on 17.05.2024. Thereafter, the ld.CIT(E) vide notice dated 11.11.2024 requested the assessee to furnish the relevant documents / details and its clarifications either by uploading online in the e-filing portal, on or before 14.11.2024. However, no response from the applicant to notice dated 11.11.2024. Hence, having no choice, the ld.CIT(E) rejected the both applications referred supra as not maintainable. Assessee is in further appeal before us. 3. At the outset, Ld.AR for the appellant submitted that the trustee 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 both applications properly. Ld.CIT-DR relied upon the order of ld.CIT(E) and prayed for dismissal of appeal. 4. 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 interest of justice assessee should be given one more opportunity before ld.CIT(E) to prosecute the both applications as referred supra 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 ITA No. 77 & 78 /Chny/2025 :- 3 -: light of above assurance/undertaking we set aside these appeals to the file of ld.CIT(E) to hear the both applications 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. The ld. counsel, who appeared through virtual mode also assured the bench that he will ensure that the assessee will prosecute his case diligently. 5. In the result, both the appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 25th March 2025 at Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद! / ACCOUNTANT MEMBER (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0011ाियक सद! / JUDICIAL MEMBER चे\u0003ई Chennai: िदनांक Dated :25th March 2025 KB आदेश क\u0010 \b\u0011त\u0013ल\u0014प अ\u0015े\u0014षत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0017/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "