SRI SAKTHI SAIBABA THIRUKOIL TRUST,SIVAGANGAI V. CIT (EXEMPTION), CHENNAI

ITA 2419/CHNY/2024

AI Insights

The case involves Sri Sakthi Saibaba Thirukoil Trust, the appellant, who appealed against the order of the Commissioner of Income Tax (Exemption), Chennai, which rejected their application for registration under section 12AB of the Income Tax Act, 1961. The Tribunal noted that the Commissioner had not considered the details and documents submitted by the Trust in response to the show-cause notice. The Tribunal decided to remand the case back to the Commissioner for a fresh evaluation of the submitted evidence.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107553 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 20-11-2024
• Assessment Year: misc
• Appeal Filed On: 16-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R. CLEMENT RAMESH KUMAR
• Assessee Lawyers: DHARSHAN BOTHRA
• Section: 20

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.2419/Chny/2024 Sri Sakthi Saibaba Thirukoil Trust, D. No. 766-B, Poojai Arasu Street, Kothamangalam, Sivagangai 630 105. [PAN: ABGTS9663N] Vs. The Commissioner of Income Tax (Exemption), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Dharshan Bothra, C.A. ŮȑथŎ की ओर से/Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/ Date of hearing : 20.11.2024 घोषणा की तारीख /Date of Pronouncement : 27.11.2024 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 18.07.2024 passed by the ld. Commissioner of Income Tax (Exemption), Chennai in rejecting the application filed in Form 10AB 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 10.01.2024 in Form 10AB seeking registration under section 12AB of the Act. The ld. CIT(E), while processing the application, asked the assessee to show-cause as to why its application should not be rejected on account I.T.A. No.2419/Chny/24 2 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 Dharshan Bothra, C.A. drew our attention to the paper book at pages 19 & 20 and submits that the assessee has submitted everything in detail, but, however, not considered by the ld. CIT(E). Further, he drew our attention to page 18 of the paper book and submits that details as sought by the ld. CIT(E) were uploaded on 03.07.2024 in response to the notice dated 24.05.2024. He argued that details are furnished by the assessee and the ld. CIT(E) could not consider the same 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 R. Clement Ramesh Kumar, CIT drew our attention to para 4 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. I.T.A. No.2419/Chny/24 3 5. Having considered the submissions of the ld. AR and the ld. DR and material evidence as filed by the assessee in the form of paper book, we note that the ld. CIT(E) passed order on 18.07.2024, but, however, there was no reference to documents as furnished by the assessee. On perusal of the details as uploaded and indicated in the acknowledgement at pages 18 to 20, 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. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 27th November, 2024 at Chennai. Sd/- Sd/- (AMITABH SHUKLA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 27.11.2024 I.T.A. No.2419/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. "