GANAPATHY EDUCATIONAL AND CHARITABLE TRUST,TIRUPUR V. CIT, EXEMPTIONS, CHENNAI

ITA 3550/CHNY/2025

AI Insights

The case involves the Ganapathy Educational and Charitable Trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Chennai. The trust sought approval under section 80G of the Income Tax Act, 1961, which was crucial for obtaining tax exemptions for donations received. The Commissioner had rejected the trust's application due to its late submission and insufficient evidence of conducting charitable activities. The Tribunal examined the merits of the case, including the timing of the application and the substantive activities of the trust, and upheld the Commissioner's decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834170 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREENIVASAN
• Assessee Lawyers: PARAMASIVAM; VIRTUAL
• Keywords: Condonation of delay; Charitable institution
• Section: 119(2)(b); 80G

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी इंट ूरी रामाराव, लेखा सद˟ एवं ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ क े समƗ । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.3550/Chny/2025 िनधाŊरण वषŊ/Assessment Year: - Ganapathy Educational and Charitable Trust, 182, East Thottam, Mavilamparai, Kalapuram, Udumalpet, Tirupur 642 102. [PAN:AABTG3011A] Vs. The Commissioner of Income Tax (Exemption), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Paramasivam, Advocate (Virtual) ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, CIT सुनवाई की तारीख/ Date of hearing : 21.01.2026 घोषणा की तारीख /Date of Pronouncement : 02.02.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 30.09.2025 passed by the ld. Commissioner of Income Tax (Exemption), Chennai rejecting the applications dated 28.03.2025 in Form No. 10AB under Rule 11AA of the IT Rules, 1962 under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 [“Act” in short] seeking approval under section 80G of the Act. Printed from counselvise.com I.T.A. Nos.3550/Chny/25 2 2. We note that the assessee filed online application on 28.03.2025 in Form No. 10AB seeking approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Act. The ld. CIT(E), while processing the application, asked the assessee to show-cause as to why its application should not be rejected on account of reasons mentioned in para 2 & 3 of the impugned order. The ld. CIT(E) noted that the assessee has not filed the application on or before the extended due date of 30.06.2024 and filed the application belatedly on 28.03.2025, further, after considering the income and expenditure for the FY 2023-24 and the balance sheet as on 31.03.2024, on merits, the ld. CIT(E) rejected the application filed in Form 10AB seeking approval under section 80G of the Act. 3. The ld. AR Shri Paramasivam, Advocate submits that the assessee trust is a genuine trust taking up activities for the betterment of people particularly students from rural area. He prayed that the ld. CIT(E) may be directed to condone the delay and grant approval under section 80G of the Act. 4. The ld. DR Shri AR V Sreenivasan, CIT vehemently opposed the submissions of the ld. AR and submits that the assessee has not filed Printed from counselvise.com I.T.A. Nos.3550/Chny/25 3 petition for condonation of delay of filing application Form 10AB and moreover, no charitable activities carried out by the assessee. Thus, he prayed to confirm the order passed by the ld. CIT(E). 5. Heard both the parties and perused the material available on record. As per para 4.2 of the impugned order, we note that the assessee society has obtained order for provisional approval under section 80G of the Act in Form 10AC on 24.09.2021 for the period from AY 2022-23 to 2024-25 and required to file an application in Form 10AB on or before 30.06.2024. The assessee did not file any evidence of filing of condonation petition to condone the delay under section 119(2)(b) of the Act. Further, we note that the income and expenditure for the FY 2023-24 and the balance sheet as on 31.03.2024 as submitted before the ld. CIT(E) are placed at pages 8 & 9 of the impugned order. From the income and expenditure as well as balance sheet furnished by the assessee, as per the detailed observations made in para 4.7.1, 4.7.2, 4.7.3, 4.7.4 & 4.7.5 by the ld. CIT(E), we noted that there is no activity carried by the assessee for “relief of poor”, “education”, “medical relief”, “Yoga” as well as “preservation of environment”. Therefore, we find the reasons recorded by the ld. CIT(E) on merits in rejecting the belated application, is justified. Thus, Printed from counselvise.com I.T.A. Nos.3550/Chny/25 4 we find no infirmity in the order passed by the ld. CIT(E) and accordingly, the grounds raised by the assessee are dismissed. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 02nd February, 2026 at Chennai. Sd/- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 02.02.2026 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "