ATMA RAKSHA ARAKKATTALAI,COIMBATORE V. CIT EXEMPTIONS, , CHENNAI

ITA 294/CHNY/2025

AI Insights

The case involves Atma Raksha Arakkattalai, the appellant, who sought approval under section 80G(5)(iii) of the Income Tax Act, 1961, for tax exemption purposes. The CIT(Exemption) initially rejected the application due to the assessee's failure to provide adequate documentation and separate books of accounts to substantiate the trust's activities related to various medical and consultation fees. The Tribunal, after hearing the arguments and considering the circumstances, decided to remand the case back to the CIT(Exemption) for a thorough re-examination, providing the assessee another opportunity to present the required evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126657 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D. KOMALI KRISHNA
• Assessee Lawyers: J. SARAVANAN
• Keywords: Set aside; Commissioner; Separate books of accounts; Commissioner of Income Tax; Exempt; ITES

Judgement Text

" आयकर अपीलीय अिधकरण, ‘सी’ \u000fा यपीठ, चे\u0014ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI \u0016ी मनु क ुमा र िग\u001bर ,\u000fा ियक सद एवं \u0016ी एस . आर . रघुना था , लेखा सद क े सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.294/Chny/2025 Atma Raksha Arakkattalai, 293, Chinnasamy Naidu Road, New Sidhapudur, Coimbatore-641 044. Vs The CIT(Exemption) Chennai. PAN : AAITA-7509-G (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ\u0007क ओरसे/ Appellant by : Mr. J.Saravanan, Advocate \b यथ\u0007क ओरसे/Respondent by : Ms.D. Komali Krishna,CIT सुनवाईक\bतारीख/Date of hearing : 22.04.2025 घोषणाक\bतारीख /Date of Pronouncement : 23.04.2025 आदेश आदेश आदेश आदेश / O R D E R PER MANU KUMAR GIRI, JM: The captioned appeal preferred by the assessee is against the impugned order dated 28.11.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai. 2. The assessee / applicant filed an application on in Form No.10AB seeking approval u/s 80G(5)(iii) of the Income Tax Act, 1961 (‘Act’ in short) on 31.05.2024. Thereafter, the ld.CIT(E) vide show cause notice dated 20.08.2024 requested the assessee to furnish the requisite details and documents and its clarifications. However, the assessee failed to produce separate books of accounts and provide full and complete details with necessary documentary evidences to prove the genuineness of the activities of the trust relating to ‘Consultation Fees, Medical Check-up Fee, Diagnostic 2 ITA No.294/Chny/2025 Consumables, Doctor Fees, G-Bio Lab Charges and Nurse Fees. Hence, the ld.CIT(E) rejected the application referred supra as not maintainable. Assessee is in further appeal before us. 3. The learned counsel for the assessee pleaded for one more opportunity of hearing before the CIT(E) to substantiate its application with all requisite evidences. The Ld. CIT-DR pleaded for dismissal of the appeal. 4. We have heard rival submissions and perused records. 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 application 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 light of above assurance/undertaking we set aside the impugned order and remit the 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. The ld. counsel, who appeared also assured the bench that he will ensure 3 ITA No.294/Chny/2025 that the assessee will prosecute his case diligently with requisite evidences. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 23rd April, 2025 Sd/- Sd/- (एस . आर . रघुनाथा) ( मनु क ुमार िग\u001bर ) ( S.R.Raghunatha ) ( Manu Kumar Giri) लेखा लेखा लेखा लेखा सद\u0003य सद\u0003य सद\u0003य सद\u0003य / Accountant Member \u000fाियक सद / Judicial Member चे\u0012ई/Chennai, \u0014दनांक/Date: 23.04.2025 DS आदेश क\u0007 \bितिलिप अ\u000eेिषत/Copy to: 1.Appellant 2.Respondent 3. आयकर आयु\u0013/CIT Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड फाईल/GF. "