SHREE SANCHASUMATHINATHBHAGWANRAJENDRASURI JAIN SHWETAMBER TRUST,MADURAI V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI

ITA 606/CHNY/2025

AI Insights

The case involves M/s. Shree Sancha Sumathinath Bhagwan Rajendrasuri Jain Shwetamber Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Chennai, dated 25.12.2024. The Commissioner had rejected the Trust's application for condonation of delay in filing Form No.9A, necessary for claiming certain exemptions under the Income Tax Act. The Commissioner noted that despite multiple opportunities, the Trust failed to provide proof of investment of accumulated funds as required under section 11(5) of the Act. The Tribunal, after hearing the Departmental Representative and reviewing the materials on record, concluded that the order of the Commissioner was not appealable under section 253 of the Act and thus dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712868 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E.PAVUNA SUNDARI
• Keywords: Reasonable cause

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं सुĮी पɮमावती एस, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 606/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2017-18 M/s. Shree Sancha Sumathinath Bhagwan Rajendrasuri Jain Shwetamber Trust, No.17, Jaddamuni Kovil Street, 2nd East Lane, Madurai – 625 001. PAN: AANTS 5440H Vs. The Commissioner of Income Tax (Exemption), Chennai (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. E. Pavuna Sundari, CIT (Through Virtual Mode) सुनवाई कᳱ तारीख/Date of Hearing : 31.07.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 31.07.2025 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Exemption) dated 25.12.2024, rejecting the assessee’s condonation application filed u/s.119(2)(b) of the Income Tax Act, 1961 (hereinafter called ‘the Printed from counselvise.com ITA No.606/Chny/2025 :- 2 -: Act’). The CIT(E) had disposed off the assessee’s condonation application for filing Form No.9A belatedly by observing as under:- “6.1 Inspite of the opportunities given vide letters dt.159.09.2020, 22.10.2024 and 15.11.2024 the assessee has failed to produce the proof of investment of accumulated funds before the JAO and this office. As per material available on record, it cannot be ascertained as to whether the assessee has invested the accumulated amount fully as per modes prescribed u/s 11(5) of the Act. Further, the assessee has failed to prove it was prevented by reasonable cause from filing of applications in Form No.9A within the stipulated time.” 2. When the case was posted on 30.07.2025, none was present on behalf of the assessee. Accordingly, the case was adjourned to 31.07.2025. On 31.07.2025 also, there was no representation on behalf of the assessee. Hence, we proceed to dispose off the matter after hearing the Ld.DR. 3. The Ld.DR submitted that this appeal is filed against the order of the CIT(E) rejecting assessee’s application u/s.119(2)(b) of the Act. The Ld.DR submitted the same is not an appealable order before the Tribunal u/s.253 of the Act. 4. We have heard Ld.DR and perused the material on record. The appeal is preferred by the assessee against the order passed by the CIT(E) rejecting assessee’s application for condonation of Printed from counselvise.com ITA No.606/Chny/2025 :- 3 -: delay in filing Form No.9A u/s.119(2)(b) of the Act. The order passed by the CIT(E) is not an appealable order before the Tribunal u/s.253 of the Act. Hence, the grounds raised by the assessee is rejected. It is ordered accordingly. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 31st July, 2025 at Chennai. Sd/- Sd/- (पɮमावती एस) (PADMAVATHY S) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 31st July, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai. 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. Printed from counselvise.com "