SATHU T RAMASAMY NAICKER CHARITIES,VIRUDHUNAGAR V. ITO, EXEMPTION WARD, MADURAI

ITA 2844/CHNY/2024

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The case involves Sathu T. Ramasamy Naicker Charities, which appealed against the order of the CIT(A) confirming the denial of a deduction claim under section 11 of the Income Tax Act, 1961. The primary issue was the lack of registration under section 12AA, which is a prerequisite for claiming deductions under section 11. The appellant conceded the absence of such approval for the year in question but highlighted a provisional approval effective from a later assessment year. The Tribunal dismissed the appeal, agreeing with the CIT(A)'s decision and noting the prospective nature of the provisional approval.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107331 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDHYA RANI KURE
• Assessee Lawyers: E. SELVA RAMKUMAR
• Section: 11; 12AA

Judgement Text

"आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.2844/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2022-23 Sathu T. Ramasamy Naicker Charities, 212, Ramasamy Nagar, Aruppukottai, Virudhunagar District, Tamil Nadu 626 105. [PAN:AAATS3587Q] Vs. The Income Tax Officer, Exemption Ward 2), Madurai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri E. Selva Ramkumar, C.A. ŮȑथŎ की ओर से/Respondent by : Ms. Sandhya Rani Kure, JCIT सुनवाई की तारीख/ Date of hearing : 12.03.2025 घोषणा की तारीख /Date of Pronouncement : 13.03.2025 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 20.06.2024 passed by the Addl/JCIT(A)-1, Guwahati for the assessment year 2022-23. 2. The assessee raised 5 grounds of appeal, amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the denial of the claim of deduction under section I.T.A. No.2844/Chny/24 2 11 of the Income Tax Act, 1961 [“Act” in short] in the facts and circumstances of the case. 3. At the outset, we note that the claim of deduction under section 11 of the Act was denied by the CPC, Bengaluru vide intimation dated 22.11.2023 for having no approval under section 12AA of the Act, against which, the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) confirmed the denial of exemption having no registration under 12AA of the Act. 4. The ld. AR Shri E. Selva Ramkumar, CA fairly conceded that there is no approval under section 12AA of the Act for the year under consideration, but, however, drew our attention to the provisional approval granted by the CPC. He prayed to allow the exemption under section 11 of the Act. 5. The ld. DR Ms. Sandhya Rani Kure, JCIT vehemently opposed the submissions of the ld. AR and placed on record Form 10AC, the provisional approval granted to the assessee and argued that the said provisional approval is applicable from the AY 2025-26 prospectively, but, not retrospectively. The ld. AR did not dispute the same. I.T.A. No.2844/Chny/24 3 6. The ld. CIT(A) discussed the issue in detail at pages 9 & 10 of the impugned order. We find no evidence is brought on record to show that the assessee is having valid approval for the year under consideration under section 12AA of the Act entitling to claim of exemption under section 11 of the Act. Therefore, the grounds raised by the assessee fails and dismissed accordingly. 7. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 13th March, 2025 at Chennai. Sd/- Sd/- (S.R. RAGHUNATHA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 13.03.2025 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. "