SELVA VINAYAKA EDUCATIONAL TRUST, NAMAKKAL V. CIT(EXEMPTION), CHENNAI

ITA 1092/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1236 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 23-06-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 16-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.MARUTHU PANDIAN LD.
• Section: 43

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी एबी टी. वक , ाियक सद" एवं माननीय ी मनोज कु मार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1092/Chn y/2024 Selva Vinayaka Educational Trust 6/36-B Ram Nivas, Badupatty East Street, Opp.SIDCO Periya patty Post – 637 003. Namakkal Dist. बनाम / Vs . CIT(Exemption) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. A A Q TS - 9 43 5 - F (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri S.Maruthu Pandian(CIT) -Ld. Sr. DR सुनवाईकीतारीख/D at e of He a rin g : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 19.02.2024, the assessee is in further appeal before us. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. Upon perusal of para-5 of impugned order, it could be seen that the assessee failed to make any representation before Ld. CIT(E) to support the application. Accordingly, the application was rejected against which the assessee is in further appeal before us. 3. Considering the fact that the assessee is adversely affected by impugned order and keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter of registration is restored back to the file of Ld. CIT(E) for re-consideration after affording another opportunity of hearing to the assessee. The assessee is directed to substantiate its application. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3 rd July, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीHितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु=/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडBफाईल/GF