T.N.PUTHUKUDI NADAR VALIRAR SANGAM,TIRUNELVELI V. CIT, EXEMPTIONS, CHENNAI

ITA 2366/CHNY/2025

AI Insights

The case involves T.N. Puthukudi Nadar Valibar Sangam, an institution that appealed against the decision of the Commissioner of Income Tax (Exemptions), Chennai, which had rejected their application for registration under section 12AB of the Income Tax Act, 1961. The rejection was primarily due to the assessee's non-participation in the proceedings and failure to furnish relevant documents, as they did not respond to notices sent by the CIT (Exemptions). The Tribunal noted the assessee's negligence in responding to statutory notices but decided to provide one more opportunity for the assessee to present its case, emphasizing the importance of justice and equity.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786508 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 28-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: .V. SREENIVASAN; C.I.T
• Assessee Lawyers: N. ARJUN RAJ
• Keywords: Set aside

Judgement Text

"आयकर अपील य अ धकरण,‘डी’ यायपीठ,चे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI \u0014ी मनु क ुमार ग\u0018र , या\u0019यक सद य एवं \u0014ी एस .आर .रघुनाथा, लेखा सद य क े सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2366/CHNY/2025 (\u0019नधा$रण वष$ / Assessment Year:-) T.N. Puthukudi Nadar Valibar Sangam, 8B, Sivaramunadar 3rd Street, TN Pudukudi, Puliyankudi, Tirunelveli- 627 855. vs. CIT (Exemptions), Chennai. [PAN: AADTT-2743-G] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : Shri. N. Arjunraj, Advocate '(यथ& क) ओर से/Respondent by : Mr. AR.V. Sreenivasan, C.I.T. सुनवाई क) तार ख/Date of Hearing : 23.10.2025 घोषणा क) तार ख/Date of Pronouncement : 20.11.2025 आदेश / O R D E R PER S.R.RAGHUNATHA, AM: The present appeal is filed by the assessee against the order dated 03.06.2025 passed by the Commissioner of Income Tax(Exemptions) Printed from counselvise.com :-2-: ITA 2366/Chny/2025 (hereinafter referred to as “ld.CIT(E)”), rejecting the registration sought u/s.10AB of the Income Tax Act ,1961 (hereinafter referred to as the “Act”). 2. The assessee is an institution and filed an application dated 12.11.2024 in Form 10AB u/s.12A(1)(ac)(iii) of the Act, seeking registration u/s.12AB of the Act. The ld.CIT(E) rejected the said application due to non- participation of the assessee in the proceedings and failing to furnish relevant documents/details and its clarification, as the limitation of time for disposal of the application expires by 30.06.2025. Aggrieved by the order passed by the Ld.CIT(E), the assessee is in appeal before us. 3. At the outset, we observed that ld.CIT(E) has provided two opportunities for the assessee to appear for hearings as detailed in paragraph 3.1 of the ld.CIT(E) order to support the appeal of the assessee. However, the assessee chose to be silent and did not respond to any of the notices and hence, the ld.CIT(E), Chennai rejected the application as “not maintainable” by passing order dated 03.06.2025. 4. The Ld.AR for the assessee submitted that the assessee has failed to take note of hearing notices sent through e-mail, resulting in non- participation of assessee during the proceedings. It was prayed in the Printed from counselvise.com :-3-: ITA 2366/Chny/2025 interest of justice and equity, the issue may be restored to the files of the ld.CIT(E) as a last opportunity for proper representation of his case. 5. Per contra, the ld.DR submitted that the ld.CIT(E) provided sufficient opportunity to furnish relevant documents/details and its clarification either by uploading online in the e-filing portal or by post. However, the assessee has been negligent in responding to the statutory notices and hence, prayed for confirming the order of the ld.CIT(E). 6. We have heard the rival parties and perused the material available on record and gone through the order of ld.CIT(E). We note that the ld.CIT(E) has passed order by considering the material available on record and the same has been rejected by the ld.CIT(E) due to non-submission of the relevant documents/details and its clarification either by uploading online in the e-filing portal or by post. 7. Therefore, in the present facts and circumstances of the case and to meet the ends of justice, we are deeming it fit to provide one more opportunity to the assessee and hence we set aside the order of the ld.CIT(E) and remit the matter back to the file to ld.CIT(E) to adjudicate the matter afresh in accordance to law, after providing reasonable opportunity Printed from counselvise.com :-4-: ITA 2366/Chny/2025 to the assessee. Needless to say, assessee to be diligent and file written submissions and relevant documents if advised so. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 20th November, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार ग\u0018र) (MANU KUMAR GIRI) या\u0019यक सद य/Judicial Member (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद य/Accountant Member चे नई/Chennai, -दनांक/Dated, the 20th November, 2025 sp आदेश क\b त ल\u000eप अ\u0011े\u000eषत/Copy to: 1. अपीलाथ&/Appellant 2. '(यथ&/Respondent 3.आयकर आयु.त/CIT– Chennai/Coimbatore/Madurai/Salem 4. /वभागीय '\u0019त\u0019न ध/DR 5. गाड$ फाईल/GF Printed from counselvise.com "