C.S. KRISHNA IYER TRUST,CHENNAI V. DCIT, EXEMPTION, CHENNAI

ITA 508/CHNY/2025

AI Insights

The case involves the C. S. Krishna Iyer Trust appealing against the decision of the Learned Commissioner of Income Tax (Exemption), Chennai, which rejected their application for approval under section 80G of the Income Tax Act, 1961. The Trust argued that the CIT(E) did not consider the documents submitted on 24.12.2024, despite there being time until 31.12.2024 to pass the order. The Tribunal found that the CIT(E) erred in not considering the documents and set aside the order, directing a re-evaluation of the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396449 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2025
• 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: R. VENKATANARAYANAN
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.508/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: - C. S. Krishna Iyer Trust, A3, Sreshta Kailash Apartments, No.64, Alamelumangapuram Street, Mylapore, Chennai-600 004. v. The DCIT (Exemption), Chennai. [PAN: AACTC 8832 G] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.R. Venkatanarayanan, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms.E. Pavuna Sundari, CIT सुनवाईक\u001aतारीख/Date of Hearing : 14.05.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 28.05.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Exemption), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, dated 24.12.2024 rejecting the application filed online on 22.06.2024 in Form No.10AB under clause (iii) of first proviso to section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) seeking approval u/s.80G of the Act. ITA No.508/Chny/2025 (AY -) C. S. Krishna Iyer Trust :: 2 :: 2. The Ld.AR of the assessee brought to our notice that the Ld.CIT(E) issued show cause notice on 14.12.2024 and directed the assessee to furnish details by 18.12.2024 and warned the assessee that no further opportunity would be granted since the limitation time to dispose off the appeal expires on 31.12.2024. According to the Ld.AR of the assessee after seeking time on 18.12.2024, the assessee had filed the details called for by the Ld.CIT(E) on 24.12.2024 but the Ld.CIT(E) ignored the same and passed the impugned order on 24.12.2024. According to the Ld.AR, there was time till 31.12.2024 to pass the order and the Ld.CIT(E) ought to have considered the details filed on 24.12.2024 and then only passed the order. Therefore, he prays that one more opportunity may be granted to the assessee Trust. 3. Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee. 4. Having heard both the parties and after perusing the records, we note that the assessee had filed application seeking approval u/s.80G of the Act on 22.06.2024 which was processed by the Ld.CIT(E) and he issued notices calling for relevant documents and issued show cause notice on 14.12.2024 directing the assessee to respond before 18.12.2024 and the assessee sought time for filing of details which was granted by the Ld.CIT(E) up to 23.12.2024. The assessee is noted to ITA No.508/Chny/2025 (AY -) C. S. Krishna Iyer Trust :: 3 :: have filed the documents called for by the Ld.CIT(E) on 24.12.2024. The Ld.CIT(E) has rejected the application seeking approval u/s.80G of the Act by holding it as not maintainable for not complying with his notices issued to it. We note that the Ld.CIT(E) had time till 31.12.2024 for disposal of the application, therefore, he erred in brushing aside the relevant documents filed by the assessee on 24.12.2024 and instead holding that the assessee didn’t file relevant documents in support of application when there was still time left with him to consider the application and pass the order. Therefore, we set aside the impugned order of the Ld.CIT(E) and restore the application back to his file with a direction to process the application in accordance to law after hearing the assessee. The assessee Trust is directed to be diligent and ensure that all the relevant documents called for by the Ld.CIT(E) is timely uploaded and the Ld.CIT(E) after hearing the assessee to pass order in accordance to law. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 28th day of May, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER ITA No.508/Chny/2025 (AY -) C. S. Krishna Iyer Trust :: 4 :: चे ई/Chennai, !दनांक/Dated: 28th May, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "