SHIRDISAI BROTHERS CHARITABLE TRUST,COIMBATORE V. ACIT EXEMPTIONS, COIMBATORE

ITA 1481/CHNY/2025

AI Insights

The case involves Shirdisai Brothers Charitable Trust appealing against the order of the Assistant Commissioner of Income Tax (Exemptions), which was later upheld by the CIT(A). The primary contention was the alleged ineligibility for exemption under the Income Tax Act, 1961, for the assessment year 2018-19. The assessee argued that the CIT(A) had dismissed their appeal ex-parte without proper consideration of the documents submitted, which led to a misunderstanding regarding the filing dates and procedural compliance. The Tribunal found merit in the assessee's arguments and decided to remand the case back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708600 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: G.SUDHAKAR; VIRTUAL
• Keywords: Set aside; Opportunity of being heard; Charitable institution

Judgement Text

" आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1481/Chny/2025 Assessment Years: 2018-19 Shirdisai Brothers Charitable Trust, No.202, Sai Ganesh Apartment, Nagappa Street, Ramanathapuram, Coimbatore, Tamil Nadu-641 045. [PAN: AAHTS3022R] Assistant Commissioner of Income Tax(Exemptions), Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.G.Sudhakar, Advocate(Virtual) प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT. सुनवाई की तारीख/Date of Hearing : 16.07.2025 घोषणा की तारीख /Date of Pronouncement : 18.07.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1072174831(1) dated 15.01.2025 of the Learned Assistant Commissioner of Income Tax (Exemptions) [herein after “ACIT(E), Addl/JCIT, Noida for the assessment year 2018-19. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 It has been noted that there is a delay of 52 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has ITA No.1481/Chny/2025 Page - 2 - of 3 pleaded that the delay has occurred on account of genuine misunderstanding of the appeal filing dates. All these activities contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset, the Ld.Counsel for the assessee submitted that the Ld.CIT(A) has passed an ex-parte order without giving it due opportunity of being heard. As regards the merits of the case, it was submitted that it had filed Form-12A however the CPC ignored the same to conclude that assessee was ineligible for exemption. The Ld.Counsel argued that before the Ld.CIT(A) it had filed all the relevant documents yet he concluded non-submission thereof while dismissing its appeal. It was accordingly requested that matter may be remitted back to the Ld.CIT(A) for readjudication. 4.0 Per contra, the Ld. DR relied upon the order of lower authorities. 5.0 We have heard the rival submissions in the light of material available on records. We have noted from the arguments of the Ld AR that the appellant had filed necessary documents before the Ld CIT(A) ITA No.1481/Chny/2025 Page - 3 - of 3 which apparently got omitted to be considered . We have also noted contradictory arguments put forth by the first appellate authority in para 3 of his order. On one hand he says that appellant had replied on various occasions and on the other he says that the appellant has not provided relevant document despite opportunities. Be that as it may be in the interest of justice, we deem it appropriate to restore back the issue to the file of Ld.CIT(A) for readjudication afresh. Accordingly, we set aside the order of the Ld.CIT(A) and direct him to readjudicate the matter afresh in accordance with law, after giving due opportunity of being heard and by passing a speaking order. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. 8.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 18th July-2025 at Chennai. Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 18th July-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "