ITO (EXEMPTIONS) WARD 4, CHENNAI V. RAJIV COLLEGE OF EXCELLENCE EDUCATIONAL TRUST, CHENNAI

MA 21/CHNY/2025

AI Insights

The case involves the Income Tax Officer, Exemptions Ward 4, Chennai (Appellant) against Rajiv College of Excellence Educational Trust (Respondent) concerning the exemption claim under section 11 of the Income Tax Act, 1961 for the assessment year 2022-23. The Appellant sought to recall the Tribunal's order which had directed the Assessing Officer to verify Form 10B filed by the Respondent and allow the exemption. The Appellant argued that the Tribunal mistakenly condoned the delay in filing Form 10B, a power reserved for the CIT. However, the Respondent supported the Tribunal's decision, citing precedents where similar directions were upheld. The Tribunal, after reviewing the arguments and precedents, dismissed the Appellant's application, affirming the original order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107324 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Other Referred Cases: Sri Vetri Vinayagar Educational Trust v. ITO, Puran Chand Arora Charitable Trust v. ITO
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOWTHAMI MANIVASAGAM
• Assessee Lawyers: M. KARUNAKARAN
• Keywords: Charitable institution
• Section: 11; 10B

Judgement Text

"आयकर अपीलीय अिधकरण, ’A’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी जॉजŊ जॉजŊ क े., उपाȯƗ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ क े समƗ Before Shri George George K., Vice-President & Shri S.R. Raghunatha, Accountant Member M.A. No. 21/Chny/2025 [In I.T.A. No.1433/Chny/2024] िनधाŊरण वषŊ/Assessment Year: 2022-23 The Income Tax Officer, Exemptions Ward 4, Chennai. Vs. Rajiv College of Excellence Educational Trust, 5/516B, Sakthi Sai Ram Street, Ganapathy Nagar, Alapakkam, Chennai 600 116. [PAN:AABTR0607B] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Ms. Gowthami Manivasagam, JCIT ŮȑथŎ की ओर से/Respondent by : Shri M. Karunakaran, Advocate सुनवाई की तारीख/ Date of hearing : 07.03.2025 घोषणा की तारीख /Date of Pronouncement : 17.03.2025 आदेश /O R D E R PER S.R. RAGHUNATHA, ACCOUNTANT MEMBER: By way of present miscellaneous application, the Appellant-Revenue seeks to recall the order of the Tribunal in I.T.A. No. 1433/Chny/2024 dated 04.09.2024 for the assessment year 2022-23. 2. The ld. DR Ms. Gowthami Manivasagam, JCIT submits that the power to condone the delay in filing Form 10B is conferred upon the ld. CIT, whereas, the ITAT condone the delay in filing Form 10B is a mistake apparent on record and prayed to restore the appeal for fresh adjudication. M.A. No.21/Chny/25 2 3. The ld. AR Shri M. Karunakaran, Advocate submits that by following the decision of the Coordinate Benches of the Tribunal in the case of Sri Vetri Vinayagar Educational Trust v. ITO in ITA No.903/Chny/2023 dated 13.12.2023, the Tribunal rightly directed the Assessing Officer to verify Form 10B filed by the assessee and allow the claim of exemption under section 11 of the Income Tax Act, 1961 [“Act” in short] and thus, there is no mistake apparent on record and pleaded to dismiss the miscellaneous application filed by the Revenue. 4. Heard both the parties, perused the order passed by the Tribunal dated 04.09.2024. We note that against the denial of exemption claimed by the assessee, the assessee preferred an appeal before the ld. CIT(A) with a prayer to condone the delay in filing Form 10B and allow the claim of exemption under section 11 of the Act. However, the first appellate authority held that for condoning the delay in filing Form 10B lies within the ambit of the respective CIT(Exemption) and dismissed the appeal of the assessee. We find that under para 8 of the impugned order, by reproducing relevant para 5 of the decision of the Coordinate Benches of the Tribunal in the case of Sri Vetri Vinayagar Educational Trust v. ITO (supra), on similar facts and circumstances, wherein, relying upon various case law, the Tribunal directed the Jurisdictional Assessing Officer to verify the Form-10B and allow the claim of exemption under section 11 of the Act. In view of the judicial M.A. No.21/Chny/25 3 discipline and by following the above decision in the case of Sri Vetri Vinayagar Educational Trust v. ITO (supra), in the present case, the Tribunal directed the Jurisdictional Assessing Officer to verify Form 10B filed by the assessee and allow the claim of exemption under section 11 of the Act. The ld. DR could not controvert the case law relied upon in the impugned order by filing any higher Court’s decision having modified/reverted the order of the Tribunal. Moreover, similar view was also taken by the Delhi Benches of the Tribunal in the case of Puran Chand Arora Charitable Trust v. ITO in ITA No. 625/Del/2024 dated 22.01.2025. Thus, we find no mistake apparent on record seeking recalling the impugned order. Accordingly, the Miscellaneous Application filed by the Appellant-Revenue fails and the same is dismissed. 5. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced on 17th March, 2025 at Chennai. Sd/- Sd/- (GEORGE GEORGE K.) VICE-PRESIDENT (S.R. RAGHUNATHA) ACCOUNTANT MEMBER Chennai, Dated, 17.03.2025 Vm/- M.A. No.21/Chny/25 4 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. "