VIRUDHUNAGAR HINDI THOLAN,VIRUDHUNAGAR V. CIT EXEMPTION, CHENNAI

ITA 65/CHNY/2025

AI Insights

The case involves two appeals by the assessee, Virudhunagar Hindu Tholan, against the orders of the Commissioner of Income Tax (Exemption), Chennai, which granted provisional registration under section 12A(1)(ac)(vi) of the Income-tax Act, 1961. The appeals were initially filed due to the assessee being granted provisional registration under the wrong clause, whereas they were eligible for registration under section 12A(1)(ac)(i). However, after the assessee's renewal application under section 12A(1)(ac)(iii) was rejected on merits, the assessee decided to withdraw the appeals, leading to their dismissal by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708565 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BIPIN C.N
• Assessee Lawyers: P.M. KATHIR
• Section: 12AA

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी एबी टी. वक , \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.65 & 66/Chny/2025 Virudhunagar Hindu Tholan, 60, South Car Street, Virudhunagar – 626 001. [PAN: AAATV 4874B] Vs. The Commissioner of Income Tax (Exemption), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Appellant by : Shri P.M. Kathir, Advocate ;<थ की ओर से /Respondent by : Shri Bipin C.N, CIT सुनवाई की तारीख/Date of Hearing : 04.07.2025 घोषणा की तारीख /Date of Pronouncement : 15.07.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid two appeals filed by the assessee arises out of the orders of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT”] dated 27.05.2021 and 27.05.2023 granting provisional registration u/s. 12A(1)(ac)(vi) of the Income-tax Act, 1961 (hereinafter “the Act”) for three years. 2. There is a delay of 1259 days in ITA No.65/Chny/2025 and 529 days in ITA No.66/Chny/2025 in filing the appeals by the assessee. ITA Nos.65 & 66/Chny/2025 Virudhunagar Hindi Tholan :- 2 -: The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeals. We have considered the petition/affidavit of delay in filing the appeals and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay in filing both the appeals is hereby condoned. 3. The assessee is an old trust registered u/s 12AA and was required to apply for registration under clause (i) of section 12A(1)(ac). However, it has made two applications under clause (vi) of section 12A(1)(ac) on 31.01.2021 and on 20.05.2023 and was also granted provisional registration from 27.05.2021 and 27.05.202 for three years under sub clause (vi) to section 12A(1)(ac) by the CIT(CPC). The assessee has subsequently filled renewal application under clause (iii) of section 12A(1)(ac) on 30.12.2024, which has been considered and rejected by Ld CIT(E) . 4. During the course of hearing, the Ld. Counsel for the assessee submitted that the assessee wishes to withdraw these appeals. The Ld AR has explained that the appeals were originally filed on the ground that the assessee, being an old trust registered u/s. 12AA of the Act before 01.04.2021, was eligible for registration u/s. 12A(1)(ac)(i) of the Act, but was inadvertently granted provisional registration ITA Nos.65 & 66/Chny/2025 Virudhunagar Hindi Tholan :- 3 -: u/s.12A(1)(ac)(vi) of the Act. The assessee subsequently filed the correct renewal applications under section 12A(1)(ac)(iii), which has been considered and rejected by the CIT(E), on the merits of the case. In view of this development, the Ld. counsel has submitted that the present appeals have become infructuous and requested for permission to withdraw the same. The Ld AR has made written submission dated 03.07.2025. 5. When this was pointed out to Ld. DR, he has not raised any objection for withdrawal of appeals. Hence, we dismiss the appeals as withdrawn. 6. In the result, both the appeals field by the assessee are dismissed as withdrawn. Order pronounced on 15th day of July, 2025 at Chennai. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 15th July, 2025. EDN/- ITA Nos.65 & 66/Chny/2025 Virudhunagar Hindi Tholan :- 4 -: आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय ितिनिध/DR 5. गाड\u0019 फाईल/GF "