ARUVI EDUCATIONAL AND CHARITABLE TRUST,CHENNAI V. CIT (EXEMPTION) , CHENNAI

ITA 753/CHNY/2025

AI Insights

The case involves the Aruvi Educational and Charitable Trust appealing 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 appeals were initially filed late, but the tribunal accepted the reasons for the delay. The main contention arose from the trust's failure to respond to electronic notices from the CIT(E), leading to ex-parte decisions. The tribunal, emphasizing justice and equity, decided to provide the trust another opportunity to respond and present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633586 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• 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: M. K. BIJU; VIRTUAL
• Assessee Lawyers: A.G.SATHYANARAYANA
• Keywords: Condonation of delay; Charitable institution

Judgement Text

"आयकर अपीलीय अिधकरण ‘बी’ \u0010ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI मा ननीय \u001bी मनु क ुमा र िग र, \u0010ा ियक सद! एवं मा ननीय एस. आर. रघुना था , लेखा सद! क े सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.752 & 753/Chny/2025 Aruvi Educational and Charitable Trust, 296/1, Vairampatty, Manaparai, Trichy – 621 315. [PAN: AAHTA 8320N] Vs. The Commissioner of Income Tax, (Exemptions) Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ; की ओर से/ Appellant by : Shri A.G. Sathyanarayana, Advocate =>थ; की ओर से /Respondent by : Shri M.K.Biju, CIT-DR (virtual) सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोषणा की तारीख /Date of Pronouncement : 10.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member): These two appeals at the instance of the assessee are directed against two separate orders of CIT(E) both dated 18.10.2024, rejecting Form No.10AB filed for seeking registration u/s.12AB and approval u/s.80G of the Income Tax Act, 1961 (hereinafter the ‘Act’). ITA Nos.752 & 753/Chny/2025 Aruvi Educational and Charitable Trust :- 2 -: 2. There is a delay of 72 days in filing these appeals. The assessee has filed petition along with affidavit for condonation of delay stating therein the reasons for belated filing of these appeals. On perusal of the aforesaid reasons in the condonation application, we are of the view that there is sufficient cause for belated filing of these appeals and no latches as such can be attributed to the assessee. Hence, we condone the delay in filing these appeals and proceed to dispose of the appeals on merits. 4. At the very outset, we notice that the Ld. CIT(E) has passed ex- parte orders. The reason for deciding the appeals ex-parte was that the assessee did not reply to the notices / show cause notices issued from the office of the CIT(E). The Ld. AR submitted that in the interest of justice and equity, one more opportunity may be provided to assessee trust to represent its cases before the Ld. CIT(E). 5. The Ld. DR supported the orders of Ld. CIT(E). 6. We have heard rival submissions and perused the material on record. The Office of the CIT(E) had issued notices / show cause notices by e-mail directing the assessee to file certain details / documents. Since there was no response by the assessee to the ITA Nos.752 & 753/Chny/2025 Aruvi Educational and Charitable Trust :- 3 -: notices issued, the Ld. CIT(E) passed ex-parte orders. It is the claim of the assessee that the notices issued through e-mail have been not seen by the assessee as the assessee is not well versed with computer and depended upon the auditor. We strongly deprecate the nonchalant attitude of the assessee in not responding to various notices issued from the Office of the Ld. CIT(E). However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its cases and accordingly, the issues are restored to the files of the Ld. CIT(E). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 7. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 10th day of June, 2025 at Chennai. Sd/- Sd/- (एस. आर. रघुनाथा) (S.R. Raghunatha) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member (मनु क ुमार िग र) (Manu Kumar Giri) \u0010ाियक सद! / Judicial Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 10th June, 2025. EDN/- ITA Nos.752 & 753/Chny/2025 Aruvi Educational and Charitable Trust :- 4 -: आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "