DR. CHINNAMOULANA MEMORIAL TRUST,TRICHY V. CIT, EXEMPTIONS, CHENNAI

ITA 2384/CHNY/2024

AI Insights

The case involves Dr. Chinnamoulana Memorial Trust appealing against the order of the CIT(Exemptions), Chennai, which rejected their application for approval under section 80G of the Income Tax Act, 1961. The initial rejection was due to non-compliance as the Trust did not provide the required documents or objections to the show-cause notices. However, the Trust argued that they had responded, citing the non-availability of their Managing Trustee during the relevant period. The Tribunal found merit in providing the Trust another opportunity to comply and present their case, leading to the allowance of the appeal for statistical purposes and restoration of the issue to the CIT(Exemptions).

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 469606 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-11-2024
• Assessment Year: misc
• Appeal Filed On: 12-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. MURALI
• Assessee Lawyers: S. SRIDHAR
• Section: 80G

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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 आयकर अपील सं./ITA No.: 2384/CHNY/2024 Dr. Chinnamoulana Memorial Trust, 3-A, Thangaiyan Street, Srirangam, Trichy – 626 006. PAN: AAATD 3639A Vs. The CIT(Exemptions), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S. Sridhar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri M. Murali, CIT सुनवाई कᳱ तारीख/Date of Hearing : 21.11.2024 घोषणा कᳱ तारीख/Date of Pronouncement : 21.11.2024 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against CIT(E)’s order dated 22.07.2024, rejecting Form No.10AB filed for seeking approval under section 80G of the Income Tax Act, 1961 (hereinafter the ‘Act’). - 2 - ITA No.2384/CHNY/2024 2. At the very outset, we notice that the CIT(E) has passed an ex-parte order. The reason for deciding the appeal ex-parte was that the assessee did not file the details/documents called for and the assessee has not filed its objections for the show-causes notices issued from the office of the CIT(E). It was submitted by the ld.AR that assessee has filed its response on 10.07.2024 seeking extension of time to file the reply citing the non-availability of the Managing Trustee of the Trust, who was not in India during the relevant period. But the CIT(E) without taking note of the same, passed ex- parte order, rejecting the application filed by the assessee for non- compliance. The ld.AR submitted that in the interest of justice and equity, one more opportunity may be provided to represent its case before the CIT(E). 3. The ld.DR supported the order of CIT(E). 4. We have heard rival submissions and perused the material on record. The Office of the CIT(E) had issued show-cause notices directing the assessee to file certain details/documents. Since there was no response by the assessee to the notices issued, the CIT(E) passed ex-parte order. It is the claim of the ld.AR that assessee had submitted its response for the show-cause notice served which was - 3 - ITA No.2384/CHNY/2024 not taken note by the CIT(E). In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its case and accordingly the issue is restored to the files of the CIT(E). The assessee is directed to co- operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 21st November, 2024 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 21st November, 2024 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "