HOLY CROSS EDUCATIONAL TRUST, TRICHY V. CIT(EXEMPTIONS), CHENNAI

ITA 749/CHNY/2023

AI Insights

The case involves the Holy Cross Educational Trust, which appealed against the denial of registration under section 80G(5) of the Income Tax Act. The Trust faced a procedural setback as it did not appear before the registration authority nor provided the necessary documents, leading to the rejection of its application. The Tribunal noted the absence of the appellant during the hearing and the plea from the Senior Departmental Representative for dismissal of the appeal. However, considering the Trust's status and the principles of natural justice, the Tribunal decided to condone the delay in filing the appeal and restore the matter for re-evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134285 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-07-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 18-06-2023
• Laws Referred To: Section 80G(5)
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद! एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.749/Chny/2023 (िनधा रण वष / As sessment Year: 2022-23) M/s. Holy Cross Educational Trust Represented by Managing Trustee Mrs. Arputharaj Christina Bridget Teppakulam, Trichy-620 001. बनाम / V s . CIT (Exemptions) Chennai. था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . AAATH-15 83-P (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None !"थ कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)- Ld.DR सुनवाईकीतारीख/Date of Hearing : 25-07-2023 घोषणाकीतारीख /Date of Pronouncement : 25-07-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. The Registry has noted delay of 185 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the Managing Trustee. Considering the fact that the assessee is a Trust, we condone the delay and admit the appeal for adjudication on merits. The assessee is aggrieved by denial of registration u/s 80G(5). 2 ITA No.749/Chny/2023 3. Upon perusal of paras-4 to 7 of impugned order, it could be seen that the assessee did not appear before registration authority and failed to file the requisite information / documents which resulted into rejection of application. 4. Keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the matter of registration is restored back to the file of Ld. CIT(exemptions) for fresh consideration with a direction to the assessee to substantiate its case. 5. The appeal stand allowed for statistical purposes. Order pronounced on 25 th July, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडC फाईल/GF