SAASBOOMI FOUNDATION,CHENNAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI

ITA 3339/CHNY/2024

AI Insights

The case involves Saasboomi Foundation, which appealed against the order of the Commissioner of Income Tax (Exemptions), Chennai, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The Tribunal noted that the Commissioner had not considered the detailed explanation and enclosures provided by the assessee in response to the notice. The Tribunal found that these documents were acknowledged by the Commissioner's office but were not referenced in the impugned order. Consequently, the Tribunal decided to remand the matter back to the Commissioner for a fresh evaluation of the submitted evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107405 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. SASIKUMAR
• Assessee Lawyers: K. SENGUTTUVAN

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.3339/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2024-25 Saasboomi Foundation, No. 164 B-13, Arun Flats, Lake View Rd, West Mambalam, Chennai 600 033. [PAN:ABDCS9782L] Vs. The Commissioner of Income Tax(Exemptions), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri K. Senguttuvan, Advocate ŮȑथŎ की ओर से/Respondent by : Shri A. Sasikumar, CIT सुनवाई की तारीख/ Date of hearing : 24.02.2025 घोषणा की तारीख /Date of Pronouncement : 28.02.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 09.12.2024 passed by the ld. Commissioner of Income Tax (Exemption), Chennai under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 [“Act” in short]. 2. We note that the assessee filed online application on 07.06.2024 in Form 10AB seeking registration under section 12AB of the Act. The ld. CIT(E), while processing the application, asked the assessee to show- I.T.A. No.3339/Chny/24 2 cause as to why its application should not be rejected on account of reasons mentioned in para 3 of the impugned order. For having no such details, the ld. CIT(E) rejected the application of the assessee. 3. The ld. AR Shri K. Senguttuvan, Advocate drew our attention to the reply dated 25.11.2024 along with enclosures against the notice issued by the ld. CIT(E), which was duly acknowledged by the office of the ld. CIT(E) on the same day, and submits that the assessee has uploaded the detailed explanation along with enclosures in response to the notice dated 15.11.2024, but, however, not considered by the ld. CIT(E) while processing Form 10AB under section 12A(1)(ac)(iii) of the Act. He prayed to remand the matter to the file of the ld. CIT(E) for fresh consideration. 4. The ld. DR Shri A. Sasikumar, CIT drew our attention to para 3.3 of the impugned order and argued that the ld. CIT(E) clearly held that no details were submitted by the assessee in response to the notices issued and argued that the ld. CIT(E) rightly rejected the application of the assessee as there was no details furnished by the assessee. 5. Having considered the submissions of the ld. AR and the ld. DR and material evidence brought on record, we note that the ld. CIT(E) passed the impugned order on 09.12.2024, but, however, there was no I.T.A. No.3339/Chny/24 3 reference to documents as furnished by the assessee. On perusal of the detailed reply dated 25.11.2024 filed by the assessee along with enclosures, which was digitally signed by the authorized signatory and duly acknowledged by the office of the ld. CIT(E) on the same day appears to have been uploaded as per acknowledgement No. 643652410218 dated 25.11.2024, we are of the considered opinion that the relevant evidences in support of Form 10AB seeking registration under section 12A(1)(ac)(iii) of the Act are available with the ld. CIT(E). Since the ld. CIT(E) has not considered the relevant evidences, we deem it proper to remand the matter back to the file of the ld. CIT(E) for fresh consideration. The assessee is at liberty to file evidences in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 28th February, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 28.02.2025 I.T.A. No.3339/Chny/24 4 Vm/- 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. "