A.G.N. Bhakti Seva Trust, Tiruvannamalai V. CIT, Exemptions, Chennai

ITA 1690/CHNY/2024

• Counselvise Citation: [2024] 129 COUNSELVISE.COM (IT) 0285 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-08-2024
• Assessment Year: misc
• Appeal Filed On: 05-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILAY BARAN SOM LD.
• Assessee Lawyers: ABHISHEK MURALI LD

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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.1690/Chn y/2024 A.G.N Bhakti Seva Trust #1, Antahkarana Gnana Nilayam, Papathiyamman Kovil Street, Kottangal, Adiannamalai Village, Tiruvannamalai-606 604. बनाम / Vs . CIT(Exemption) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJTA-9878-R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri Abhishek Murali (CA) - Ld.AR थ कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld. CIT-DR सुनवाईकीतारीख/Date of Hearing : 21-08-2024 घोषणाकीतारीख /Date of Pronouncement : 03-09-2024 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 23.04.2024, the assessee is in further appeal before us. Upon perusal of paras-3 & 4 of the impugned order, it could be seen that the application has been rejected in view of the fact that the assessee was not holding requisite Form 10AC and thus, it was not entitled to file the aforesaid application. The assessee did not respond to the hearing notices and 2 accordingly, the application was rejected. Aggrieved, the assessee is in further appeal before us. 2. The Ld. AR submitted that the assessee, due to advertent error, wrongly selected Clause 12(1)(ac)(iii) instead of 12(1)(ac)(vi). The Ld. AR also submitted that the submissions made by the assessee, in this regard, were not considered by Ld. CIT(E). 3. Apparently, the application has been rejected due to an inadvertent mistake on the part of the assessee. Accepting the submissions of Ld. AR, we restore the matter of registration back to the file of Ld. CIT(E) with a direction to the assessee to substantiate its registration. The Ld. CIT(A) may examine the application of the assessee under correct clause. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3 rd September, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :03-09-2024 DS आदेशकीEितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु>/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडCफाईल/GF