POORVIKA FOUNDATION,CHENNAI V. CIT, EXEMPTIONS, CHENNAI

ITA 850/CHNY/2025

AI Insights

The case involves appeals by M/s. Poorvika Foundation against the orders of the CIT (Exemptions), Chennai, which rejected the foundation's applications for registration under section 12AB and approval under section 80G of the Income Tax Act, 1961. The Tribunal noted that the CIT (Exemptions) had passed ex parte orders due to non-response from the assessee, attributed to technical glitches in internet communication. The Tribunal found reasonable cause for the delay in filing the appeals and condoned it. It was decided that the assessee should be given another opportunity to present its case before the CIT (Exemptions).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653059 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANN MARRY BABY
• Assessee Lawyers: N. QUADIR HOSEYN
• Keywords: Condonation of delay; Set aside; Reasonable cause

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.850 & 851/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: - M/s. Poorvika Foundation, Old No.14, New No.25, Chakrapani Street, West Mambalam, Chennai-600 033. v. The CIT (Exemption), Chennai. [PAN: AABTP 7936 R] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. N. Quadir Hoseyn, Advocate & Dr. L.Natrajan, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Ann Marry Baby, CIT सुनवाईक\u001aतारीख/Date of Hearing : 03.06.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 18.06.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, both dated 09.09.2024 rejecting the online applications filed on 30.03.2024 in Form 10AB (in both the appeals) u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as \"the Act”), seeking registration u/s.12AB of the Act [ITA ITA Nos.850 & 851/Chny/2025 (AY -) M/s. Poorvika Foundation :: 2 :: No.850/Chny/2025] and under clause (iii) of first proviso to Section 80G(5) of the Act seeking approval u/s.80G of the Act [ITA No.851/Chny/2025]. 2. At the outset, the Ld.AR of the assessee submitted that the captioned appeals have been filed belatedly after ‘116’ days before this Tribunal; and assessee has filed an application for condonation of delay explain the delay as well as filed an affidavit supporting the averments given therein. Having perused the contents of application for condonation of delay & affidavit, we find that there is reasonable cause for not filing the appeals within the time before this Tribunal. Therefore, we condone the delay and proceed to hear the appeals on merits. 3. Assailing the action of the Ld.CIT(E) in passing the impugned orders, the Ld.AR brought to our notice that the Ld.CIT(E) has passed ex parte orders because the assessee has not responded to his notices. According to the Ld.AR, due to technical glitches in the internet, the assessee was not aware of the notices issued by the Ld.CIT(E), and further according to the assessee, it does not gain any advantage by not participating in the proceedings before the Ld.CIT(E), so it can’t be held to be deliberate. The Ld.AR prays for one more opportunity before the Ld.CIT(E) and the Ld.AR also undertakes to file all the relevant documents and participate diligently before the Ld.CIT(E), for which, he furnished his ITA Nos.850 & 851/Chny/2025 (AY -) M/s. Poorvika Foundation :: 3 :: e-mail id: [e-mail]. Since the assessee didn’t receive the notices due to glitches in the internet, the assessee cant ‘be faulted for not responding to the notices of the Ld.CIT(E). therefore, we set aside the impugned action of the Ld.CIT(E) and restore the application before him, subject to assessee remitting Rs.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court, and produce necessary proof of depositing of the same before the Ld.CIT(E) and then, the Ld.CIT(E) has to process the application after hearing the assessee in accordance to law. 4. In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the 18th day of June, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 18th June, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "