TAMIL FILM PRODUCERS COUNCIL,CHENNAI V. CIT EXEMPTIONS, CHENNAI

ITA 520/CHNY/2025

AI Insights

The case involves the Tamil Film Producers Council appealing against the order of the Commissioner of Income Tax (Exemption), Chennai, which rejected their application for approval under section 80G(5)(iii) of the Income Tax Act, 1961. The CIT(Exemption) had previously requested additional details and documents from the assessee to substantiate the genuineness of the society's activities, which the assessee failed to provide satisfactorily. The Tribunal, considering the circumstances and the assurances given by the assessee's counsel, decided to give the assessee another opportunity to present their case with all necessary evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126071 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D. KOMALI KRISHNA
• Assessee Lawyers: SEETHARAMAN
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, ‘सी’ \u000fा यपीठ, चे\u0014ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI \u0016ी मनु क ुमा र िग\u001bर ,\u000fा ियक सद एवं \u0016ी एस . आर . रघुना था , लेखा सद क े सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.520/Chny/2025 Tamil Film Producers Council, # 606, Anna Salai, Chennai-600 006. Vs The CIT(Exemption) Chennai. PAN : AAATT-5547-M (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ\u0007क ओरसे/ Appellant by : Mr. Seetharaman, C.A. \b यथ\u0007क ओरसे/Respondent by : Ms.D. Komali Krishna,CIT सुनवाईक\bतारीख/Date of hearing : 23.04.2025 घोषणाक\bतारीख /Date of Pronouncement : 24.04.2025 आदेश आदेश आदेश आदेश / O R D E R PER MANU KUMAR GIRI, JM: The captioned appeal preferred by the assessee is against the impugned order dated 30.12.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai. 2. The assessee / applicant filed an application on in Form No.10AB seeking approval u/s 80G(5)(iii) of the Income Tax Act, 1961 (‘Act’ in short) on 28.06.2024. Thereafter, the ld.CIT(E) vide letter / show cause notice dated 20.09.2024 & 23.10.2024 / 04.12.2024 requested the assessee to furnish the requisite details and documents and its clarifications. However, the assessee failed to produce legible copy of society rules & regulations and bye-laws and complete details with necessary documentary evidences to prove the genuineness of the activities of the society. Hence, the 2 ITA No.520/Chny/2025 ld.CIT(E) rejected the application referred supra as not maintainable. Assessee is in further appeal before us. 3. The learned counsel for the assessee pleaded for one more opportunity of hearing before the CIT(E) to substantiate its application with all requisite evidences. The Ld. CIT-DR pleaded for dismissal of the appeal. 4. We have heard rival submissions and perused records. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(E) to prosecute the application as referred supra filed in Form 10AB. The ld.AR for the assessee also assured the bench that the assessee will file all necessary requisites/details asked by the ld.CIT(E). Therefore, in the light of above assurance/undertaking, we set aside the impugned order and remit the appeal back to the file of ld.CIT(E) to hear the application afresh, after providing proper opportunity of hearing to the assessee, subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of the order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the cost deposit will be furnished by the Assessee before Ld.CIT(E). The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without 3 ITA No.520/Chny/2025 any fail, failing which Ld. CIT(E) shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute the case diligently. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24th April, 2025 Sd/- Sd/- (एस . आ . रघुनाथा) ( मनु क ुमार िग\u001bर ) ( S.R.Raghunatha ) ( Manu Kumar Giri) लेखा लेखा लेखा लेखा सद\u0003य सद\u0003य सद\u0003य सद\u0003य / Accountant Member \u000fाियक सद / Judicial Member चे\u0012ई/Chennai, \u0014दनांक/Date: 24.04.2025 DS आदेश क\u0007 \bितिलिप अ\u000eेिषत/Copy to: 1.Appellant 2.Respondent 3. आयकर आयु\u0013/CIT Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड फाईल/GF. "