HANAFA KIND VISION TRUST,CHENNAI V. CIT, EXEMPTIONS, CHENNAI

ITA 3120/CHNY/2024

AI Insights

The case involves the Hanafa Kind Vision Trust, which appealed against the decision of the CIT (Exemptions), Chennai, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The Trust had previously enjoyed provisional registration and sought regular registration by submitting Form 10AB. The CIT (Exemptions) issued notices to the Trust for additional details, which went unanswered, leading to the rejection of their application. The Trust argued that the non-response was unintentional, as the notices were not received in the main inbox but in the 'SPAM' folder. The Tribunal found this explanation acceptable and remanded the case back to the CIT (Exemptions) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126650 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANAND K. KALAKERI
• Assessee Lawyers: S. VIDHYA
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3120/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: - Hanafa Kind Vision Trust, No.58, Veerabhadran Street, Nungambakkam, Chennai-600 034. v. The CIT (Exemptions), Chennai. [PAN: AABTH 6941 E] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Ms. S. Vidhya, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr. Shivanand K. Kalakeri, CIT सुनवाईक\u001aतारीख/Date of Hearing : 19.02.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 23.04.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, dated 07.11.2024 rejecting the application filed by the assessee Trust online on 06.05.2024 in Form 10AB u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as \"the Act”) seeking registration u/s.12AB of the Act. ITA No.3120/Chny/2024 (AY -) Hanafa Kind Vision Trust :: 2 :: 2. At the outset, the Ld.AR of the assessee submitted that the assessee is enjoying provisional registration u/s.12AB of the Act and therefore, has applied for regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of Sec.12A of the Act, by filing application online on 06.05.2024 in Form 10AB seeking regular registration u/s.12AB(1) of the Act. The Ld.CIT(E) while processing the ibid application issued notices dated 23.09.2024 & 30.09.2024 directing the assessee to furnish the details as given in the show cause notice. But finding no response from the assessee rejected application holding it to be non-maintainable. The Ld.AR submitted that the reason for not responding to the notices was that the notices had gone to the ‘SPAM’ account and not to the ‘Inbox’ of the assessee’s e-mail. Therefore, the assesse couldn’t respond to Ld CIT(E) and there was no willful omission on the part of the assessee not to respond to the notices issued by the Ld.CIT(E). We find that reason to be acceptable for the simple reason that the assessee doesn’t gain anything from not responding to the notices of the Ld.CIT(E). And since, the Ld.CIT(E) has rejected the application holding it to be non-maintainable only because, the assessee didn’t respond to his notices, we set aside the impugned order of the Ld.CIT(E) and restore the application back to his file with a direction to reconsider the application for grant of registration u/s.12AB of the Act. The assessee is directed to file all the requisite documents as called for by ITA No.3120/Chny/2024 (AY -) Hanafa Kind Vision Trust :: 3 :: the Ld.CIT(E) by letter dated 23.09.2024 and 30.09.2024 [which was found in ‘SPAM’] and file written submissions,/relevant documents etc. The Ld.AR has undertaken to appear before the Ld.CIT(E) and file the documents as requisitioned. In such circumstances, the Ld.CIT(E) is directed to pass orders in accordance to law after hearing the assessee. 3. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 23rd day of April, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 23rd April, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "