THIRU S SENGODAGOUNDER EDUCATIONAL AND CHARITABLE TRUST,COIMBATORE V. CIT EXEMPTIONS, CHENNAI

ITA 90/CHNY/2025

AI Insights

The case involves Thiru S. Sengodagounder Educational and Charitable Trust, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Chennai, rejecting their application for approval under section 80G(5)(iii) of the Income Tax Act, 1961. The application was initially rejected due to non-response to a notice requesting additional details and documents. The tribunal recognized the assessee's difficulty with digital operations and granted a remand for a fresh hearing, emphasizing the need for procedural fairness and the opportunity for the assessee to adequately present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107204 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVANAND K KALAKERI
• Assessee Lawyers: T.S. LAKSHMI VENKATRAMAN; F.C.A
• Keywords: Set aside; Charitable institution
• Section: 80G

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI मा ननीय \u001bी मनु क ुमा र िग र, \u0011ा ियक सद! एवं मा ननीय \u001bी जगदीश, लेखा सद! क े सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.90/Chny/2025 िनधा +रण वष+ /Assessment Year: - Thiru S. Sengodagounder Educational and Charitable Trust, No.9/1, V.K.L.Nagar Extension, Thudiyalur, Coimbatore Tamil Nadu-641 034. Vs. Commissioner of Income Tax (Exemptions), Chennai. [PAN: AABTT2384F] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ. की ओर से/ Appellant by : Shri T.S.Lakshmi Venkatraman, F.C.A 01थ. की ओर से /Respondent by : Shri Shivanand K Kalakeri, CIT सुनवाई की तारीख/Date of Hearing : 18.03.2025 घोषणा की तारीख /Date of Pronouncement : 25.03.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member): The captioned appeal preferred by the appellant / assessee is against the impugned orders dated 28.11.2024 passed by the ld. Commissioner of Income Tax(Exemption), Chennai in Application No.CIT (Exemption), Chennai /2024-25 /12AA /12857 vide DIN & Notice No.ITBA /EXM/F /EXM45/2024-25/1070729018(1). ITA No. 90/Chny/2025 :- 2 -: 2. Brief facts are as under: 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 31.05.2024. Thereafter, the ld.CIT(E) vide notice dated 22.11.2024 requested the assessee to furnish the requisite details and documents and its clarifications either by uploading online in the e- filing portal by 25.11.2024 However, no response from the applicant to notice dated 22.11.2024. Hence, having no choice, the ld.CIT(E) rejected the application referred supra as not maintainable. Assessee is in further appeal before us. 3. At the outset, Ld.AR for the appellant submitted that the trustee is not familiar with the online mails and digital operation etc. The Ld.AR for the appellant prayed that if an adequate opportunity of hearing is given before ld.CIT(E), assessee will file requisite details called for and prosecute the both applications properly. Although the ld. counsel for the assessee submitted that the assessee has submitted 80G registration number to the ld.CIT(E). Ld.CIT-DR relied upon the order of ld.CIT(E) and prayed for dismissal of appeal. 4. We have gone through the orders of lower authorities and submissions addressed by the parties before us. 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 these appeals to the file of ld.CIT(E) to hear the application afresh after providing proper opportunity of hearing to the assessee. The assessee is directed to ITA No. 90/Chny/2025 :- 3 -: substantiate its case forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the disposal of the application as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute his case diligently. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 25th March 2025 at Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सद! / ACCOUNTANT MEMBER (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0011ाियक सद! / JUDICIAL MEMBER चे\u0003ई Chennai: िदनांक Dated : 25th March 2025 KB आदेश क\u0010 \b\u0011त\u0013ल\u0014प अ\u0015े\u0014षत/Copy to: 1. अपीलाथ\u0010/Appellant 2. \u0011\u0012थ\u0010/Respondent 3. आयकरआयु\u0017/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीय\u0011ितिनिध/DR 5. गाड फाईल/GF "