DB 69 TRUST,CHENNAI V. .DCIT EXEMPTION, , CHENNAI

ITA 2776/CHNY/2024

AI Insights

The case involves DB 69 Trust, a public charitable trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Chennai, concerning the dismissal of their application filed under Form-10 AB related to section 80G(5) of the Income Tax Act. The primary grievance of the assessee was the non-consideration of their submissions and details during the proceedings, which led to the dismissal of their application. The Tribunal noted a procedural oversight where the assessee's electronic submission was not acknowledged in the decision-making process. Consequently, the Tribunal set aside the previous order and remanded the case for a fresh examination, ensuring that the assessee's submissions are duly considered.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298676 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Section 80G(5) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. SASIKUMAR
• Assessee Lawyers: ARJUN SURESH
• Keywords: Set aside; Corroborative evidences; Charitable institution

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री मनु क ुमार गिरि, न्यागिक सदस्य एवं श्री अगमताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2776 /Chny/2024 धििाारण वर्ा /Assessment Year: - DB 69 Trust, No.112 Vairams Fourth Floor, Sir Theagaraya Road, T.Nagar, Chennai-600 017. Vs. Commissioner of Income Tax (Exemption), Chennai [PAN: AABTD4253B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Arjun Suresh, Advocate प्रत्यर्थी की ओर से / Revenue by : Shri A. Sasikumar, CIT सुिवाई की तारीख/Date of Hearing : 18.12.2024 घोर्णा की तारीख /Date of Pronouncement : 23.12.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1067718822(1) dated 19.08.2024 of the Learned Commissioner of Income Tax (Exemption). Through the aforesaid appeal the assesse has challenged order u/s EXM45 dated 19.08.2024 passed by CIT(E), Chennai. ITA No.2776/Chny/2024 :- 2 -: 2.0 It has been noted that there is a delay of 11 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse is a public charitable trust which had filed an application in Form-10 AB (iii) of the first proviso to section 80G(5) which was dismissed by the PCIT(E ) through his order dated 19.08.2024. The assessee had filed a rectification application also which went unheeded. All these factors 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 informed that its only grievance is non-consideration of its details and submissions filed during the proceedings by the Ld.PCIT(E ) while dismissing assessee’s application. ITA No.2776/Chny/2024 :- 3 -: 4.0 We have heard rival submissions in the light of the material available on records. It has been noted that in para 3.2 of his order Ld.PCIT(E), Chennai has recorded that the assessee has not furnished required details called for vide show cause notice dated 31.07.2024. It is the case of the assessee that during the proceedings before the Ld. PCIT(E), assessee had filed his response electronically through his reply bearing acknowledgement number 381078411170824 and which vividly establishes that it had filed details on 17.08.2024, which were omitted to be considered by the Ld. PCIT(E ) before rejecting the petition. The Ld. DR fairly conceded to Assessee’s arguments. 5.0 We are therefore of the view that ends of justice would be met if the assessee is given one more opportunity to present its case and file all supporting evidences before the Ld.PCIT(E ), Chennai. We therefore set aside the order of Ld.PCIT(E ), Chennai on this issue and we direct him to readjudicate the matter de novo by examining the matter afresh in accordance with law and by passing a speaking order. The Ld.PCIT(E ), Chennai shall give due opportunities of being heard to the assesse and it shall be bounden upon the assesse to comply with the notices issued by him. Any non-compliance on the part of the assesse can be adversely viewed. Accordingly, all the grounds of appeal raised by the assesse on this issue are allowed for statistical purposes. ITA No.2776/Chny/2024 :- 4 -: 6.0 In the result, the appeal of the assesse is allowed for statistical purposes Order pronounced on 23rd , December-2024 at Chennai Sd/- Sd/- (मनु क ुमार गिरि) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member (अगमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदिांक/Dated: 23rd , December-2024. KB/- आदेश की प्रधतधलधप अग्रेधर्त/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai 4. धवभागीय प्रधतधिधि/DR 5. गाडा फाईल/GF 5.0 "