P GANAPATHI EDUCATIONAL & CHARITABLE TRUST,CHENNAI V. CIT EXEMPTION, CHENNAI

SA 27/CHNY/2025

AI Insights

The case involves a Stay Petition by P. Ganapathi Educational & Charitable Trust against a demand raised by the CPC under section 143(1) of the Income Tax Act, 1961, for the assessment year 2024-25. The demand amounted to Rs.5,30,970. The tribunal noted that the Stay Petition was not maintainable as it did not arise from an appealable order under section 253 of the Act. Additionally, the tribunal referenced an ongoing appeal (ITA No.503/Chny/2025) concerning an ex parte order by the CIT (Exemptions) rejecting the Trust's application for registration under section 12AB of the Act, which was not the subject of the Stay Petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 106918 (ITAT-CHENNAI)
• Appeal Type: Stay Application
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: S. GANAPATHY
• Keywords: Charitable institution; Application of stay

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \rयायपीठ, चे\rनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी जगदीश, लेखा सद\f क े सम\u0015 BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER Stay Application No.27/Chny/2025 (in ITA No.503/Chny/2025) िनधा\u0015रणवष\u0015/Assessment Year: 2024-25 P. Ganapathi Educational & Charitable Trust, No.140, V.M. Street, Vasanth Apartments, Royapettah, Chennai-600 014. v. The CIT (Exemptions), Chennai. [PAN: AABTP 7485 K] (अपीलाथ\u0019/Appellant) (\u001a\u001bयथ\u0019/Respondent) अपीलाथ\u0019 क\u001c ओर से/ Appellant by : Mr.S. Ganapathy, CA \u001a\u001bयथ\u0019 क\u001c ओर से /Respondent by : Ms.R. Anita, Addl.CIT सुनवाईक\u001cतार!ख/Date of Hearing : 14.03.2025 घोषणाक\u001cतार!ख /Date of Pronouncement : 18.03.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Stay Petition preferred by the assessee for grant of stay in respect of the demand raised pursuant to the CPC intimation u/s.143(1) SA No.27/Chny/2025 (AY 2024-25) P. Ganapathi Educational & Charitable Trust :: 2 :: of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) dated 11.02.2025 for AY 2024-25 raising demand of Rs.5,30,970/-. 2. At the outset, it is noted that the Stay Petition has been moved by the assessee against the intimation dated 11.02.2025 passed u/s.143(1) of the Act for AY 2024-25 by which a demand has been raised of Rs.5,30,970/- for which assessee prays for stay. However, we find that there is no first appellate order passed by the Ld.CIT(A) against the action of CPC u/s.143(1) of the Act dated 11.02.2025 for AY 2024-25. Since, prayer for stay doesn’t emanate from the appealable order u/s.253 of the Act, hence, Stay Petition is not maintainable. 3. For completeness, it is noted that the assessee has mentioned in Stay Petition, that it has preferred an appeal i.e. ITA No.503/Chny/2025, which is noted to be against the ex parte action of the Ld.CIT(E) rejecting the application/Form No.10AB filed by the assessee u/s.12(1)(ac)(iii) of the Act, seeking registration u/s.12AB of the Act, wherein the Ld.CIT(E) noticing that despite issue of notices, the assessee didn’t bother to appear/file relevant documents summoned by him, which led him to pass ex parte order qua assessee [i.e. rejecting the ibid application for registration u/s.12AB of the Act]. Since prayer for the stay doesn’t emanate from the ex parte action of the Ld.CIT(E) order dated 16.12.2024, the Stay Petition is held to be not maintainable. SA No.27/Chny/2025 (AY 2024-25) P. Ganapathi Educational & Charitable Trust :: 3 :: 4. In the light of the aforesaid discussion, Stay Petition filed by the assessee is not maintainable and so, dismissed. 5. In the result, Stay Petition filed by the assessee is dismissed as not maintainable. Order pronounced on the 18th day of March, 2025, in Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद\f/ACCOUNTANT MEMBER (एबी टी. वक ) (ABY T. VARKEY) \rयाियक सद(य/JUDICIAL MEMBER चे\rनई/Chennai, )दनांक/Dated: 18th March, 2025. TLN आदेश क\u001c \u001aितिल+प अ,े+षत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0018/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "