CIT EXEMPTIONS, CHENNAI V. NARBHAVI T.S. RAMANUJAM & MATHURABAI KETKAR TRUST, CHENNAI

MA 157/CHNY/2025

AI Insights

The case involves a miscellaneous application by the Revenue under section 254(2) of the Income Tax Act, 1961, challenging the Tribunal's earlier decision in ITA No.591/CHNY/2025. The Revenue contended that the Tribunal did not consider the updated procedural requirements effective from April 1, 2021, regarding the filing of forms for registration under sections 12AB and 80(G)(5). The Tribunal acknowledged the oversight and amended its previous order to align with the current procedural framework, thereby restoring the matter to the CIT(E) for fresh adjudication based on the correct filing procedures.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788598 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S. GANAPATHY
• Keywords: Set aside; Competent authority

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER िविवधया िचकासं/ M.A. No. 157/CHNY/2025 (arising in I.T.A. No.591/CHNY/2025) The Commissioner of Income Tax (Exemption), Chennai vs. M/s. Narbhavi T.S. Ramanujam & Mathurabai Ketkar Trust, No.1039/1, Thiruvottiyur High Road, Chennai – 600 019. PAN: AAATN 0385R (अपीलाथᱮ/Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮकᳱओरसे /Applicant by : Ms. R. Anita, Addl.CIT ᮧ᭜यथᱮकᳱओरसे/Respondent by : Shri S. Ganapathy, CA सुनवाई कᳱ तारीख/Date of hearing : 28.11.2025 घोषणा कᳱ तारीख /Date of Pronouncement : 28.11.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This Miscellaneous Application by the Revenue u/s.254(2) of the Income Tax Act, 1961, is directed against the order of the Tribunal in ITA No.591/CHNY/2025, dated 12.06.2025. 2. The prayer raised by the Revenue in the miscellaneous application reads as under:- Printed from counselvise.com 2 M.A No.157/CHNY/2025 “(a) The Hon’ble ITAT ought to have considered that from 01.04.2021, the assessee is required to file the correct Form only through on line for registration u/s. 12AB and u/s.80(G)(5) of the Act. (b) The Hon’ble ITAT ought to have considered that from 01.04.2021, the CIT(E) has not been empowered to process any application in Form 10A and the Competent Authority to do so is only CIT, CPC, Bangalore. (c) The Hon’ble ITAT ought to have considered that the assessee have to file Form 10A and get provisional registration/approval from CIT, CPC, Bangalore and only after that Form 10AB can be filed for regular registration/approval before the CIT(E). Hence the direction of Hon’ble ITAT to CIT(E) is to be amended to this effect.” 3. After hearing the Ld.DR and the Ld.AR, para 6 of the order of the Tribunal in ITA No.591/CHNY/2025 dated 12.06.2025 is replaced by the following para:- “6. In light of the above order of the Chennai Bench of the Tribunal which is identical to the facts of the instant case, we set aside the order of CIT(E) and restore the matter to him for fresh adjudication. The assessee is directed to furnish the required details and file application in correct form after obtaining provisional registration from CPC. With the above observations, the case is restored to the files of the CIT(E). It is ordered accordingly.” 4. The Miscellaneous Application filed by the Revenue is disposed off, in light of the above modification. Printed from counselvise.com 3 M.A No.157/CHNY/2025 5. In the result, the miscellaneous application filed by the Revenue is allowed. Order pronounced in the open court on 28th November, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 28th November, 2025 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT, Chennai 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF. Printed from counselvise.com "