DR. ABDULKALAM SEVAK SAMAJ,VELLORE V. CIT, EXEMPTIONS, CHENNAI

ITA 1789/CHNY/2025

AI Insights

The case involves Dr. Abdulkalam Sevan Samaj, an appellant, who sought approval under section 80G of the Income Tax Act, 1961, from the Commissioner of Income Tax (Exemption), Chennai. The initial application was rejected due to non-compliance with notices requesting additional details. The appellant argued that the non-compliance was due to inaccessibility of their email account, which prevented them from responding to the CIT(E)'s notices. The Tribunal, considering the principles of natural justice, decided to provide the appellant another opportunity to present their case, thereby setting aside the CIT(E)'s order and remitting the matter back for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772698 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: SONALI
• Keywords: Set aside; Principle of natural justice
• Section: 80G

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी जॉज जॉज क े, उपा एवं \u0019ी जगदीश, लेखा सद' क े सम BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1789/ Chny/2025 Dr. Abdulkalam Sevan Samaj, No.12, Alangayam Vellore Road, Peddur Vaniyambadi, Vellore – 635 701. [PAN: AADTD 2966M] Vs. The Commissioner of Income Tax (Exemption), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीला थ< की ओर से/ Appellant by : Ms. Sonali, Advocate for Shri S.P. Chidambaram, Advocate >?थ< की ओर से /Respondent by : Mrs. R. Anitha, Addl. CIT सुनवा ई की ता रीख/Date of Hearing : 26.08.2025 घोषणा की ता रीख /Date of Pronouncement : 28.08.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee arises out of the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “CIT(E)”] dated 09.12.2025, seeking approval u/s.80G of the Income tax Act, 1961 (hereinafter “the Act”). Printed from counselvise.com ITA No.1879/ Chny/2025 Dr. Abdulkalam Sevak Samaj :- 2 -: 2. There is a delay of 115 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The assessee had filed an application dated 24.06.2024 in Form No. 10AB under clause (iii) of the first proviso to sub-section (5), seeking approval u/s. 80G of the Act. However, the Ld. CIT(E) rejected the application on the ground that the assessee did not furnish requisite details or clarification sought. 4. The Ld. Authorized Representative (A.R.) for the assessee submitted that the assessee could not access its e-mail account during the relevant period and, therefore, was unable to file a reply to the notices issued. It was prayed that, in the interest of justice, one more opportunity may be provided to substantiate its case before the Ld. CIT(E). Printed from counselvise.com ITA No.1879/ Chny/2025 Dr. Abdulkalam Sevak Samaj :- 3 -: 5. The Ld. Departmental Representative (D.R.), on the other hand, relied on the order of the Ld. CIT(E). 6. We have heard the rival submissions and perused the material available on record. On perusal of the impugned order, we find that the Ld. CIT(E) has rejected the assessee’s application in Form No. 10AB, filed under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, on account of non-compliance with the notices issued. The Ld. A.R. has explained that the assessee could not respond to the notices due to non-accessibility of its e-mail account. Considering the submissions and keeping in view the principles of natural justice, we are of the opinion that the assessee deserves another opportunity to present its case before the Ld. CIT(E). Accordingly, we set aside the impugned order and remit the matter back to the file of the Ld. CIT(E) for fresh adjudication in accordance with law. The assessee is directed to appear before the Ld. CIT(E) on the date of hearing without fail and to furnish all requisite details for proper consideration. Printed from counselvise.com ITA No.1879/ Chny/2025 Dr. Abdulkalam Sevak Samaj :- 4 -: 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 28th day of August, 2025 at Chennai Sd/- Sd/- (जॉज जॉज क े) (George George K) उपा / Vice President (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 28th August, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "