ARANGHAM TURST,CHENNAI V. CIT, EXEMPTIONS, CHENNAI

ITA 3033/CHNY/2024

AI Insights

The case involves Arangham Trust, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Chennai, denying them registration under section 12A of the Income Tax Act, 1961. The appeal was initially delayed by 1216 days due to the assessee's misunderstanding of the filing timelines and technical errors in resolving their exemption status with the lower authorities. However, after the CIT(E) granted the registration, the assessee chose to withdraw the appeal, which was not opposed by the Departmental Representative.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708132 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E.PAVUNA SUNDARI
• Assessee Lawyers: P.M. KATHIR; VIRTUAL
• Section: 12A

Judgement Text

"आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3033/Chny/2024 Assessment Years: - Arangham Trust, New No.10, Old No.20, Cenotaph II Lane, Teynampet, Chennai-600 018. [PAN: AAATA3616Q] The Commissioner of Income Tax (Exemptions), Chennai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.P.M.Kathir, Advocate(virtual) प्रत्यर्थी की ओर से /Revenue by : Ms.E.Pavuna Sundari, CIT सुनवाई की तारीख/Date of Hearing : 16.07.2025 घोषणा की तारीख /Date of Pronouncement : 18.07.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / EXM / F / EXM44 / 2025-26 / 1076773471(1) dated 06.06.2025 of the Learned Commissioner of Income Tax (Exemptions) [herein after “CIT(E), Chennai. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 It has been noted that there is a delay of 1216 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse was under misplaced belief of the timelines of ITA No.3033/Chny/2024 Page - 2 - of 3 filing of the appeal and also the fact that the assessee was trying to resolve its matter of grant of exemption u/s 12A before the lower authorities by filing correct forms etc. There were several technical errors which consumed time more than what was required. All these activities contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset, the Ld.Counsel for the assessee submitted that it had filed the present appeal contesting the decision of lower authorities to deny it the grant of registration u/s 12A. It was submitted that the Ld.CIT(E) has, upon consideration, granted it approval u/s. 12A and hence appellant assessee proposes to withdraw the appeal. The Ld. DR did not oppose the move. 4.0 We have heard the rival submissions in the light of material available on records. The request of the appellant assessee is considered and it is permitted to withdraw the appeal. ITA No.3033/Chny/2024 Page - 3 - of 3 5.0 In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on 18th , July-2025 at Chennai. Sd/- (यस यस धवश्वनेत्र रधव) (SS VISWANETHRA RAVI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 18th , July-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "