YUVASAKTHI WELFARE ASSOCIATION,POLLACHI V. CIT(EXEMPTION), CHENNAI

ITA 3548/CHNY/2025

AI Insights

The case involves Yuvasakthi Welfare Association, which appealed against the rejection of their applications for registration under section 12AB and for approval under section 80G of the Income Tax Act by the Commissioner of Income Tax (Exemption), Chennai. The Tribunal's decision was based on the assessee's failure to meet procedural requirements, including not responding to a show cause notice adequately and not filing a petition for condonation of delay. The Tribunal dismissed both appeals, agreeing with the Commissioner's findings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834164 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREENIVASAN
• Assessee Lawyers: PARAMASIVAM; VIRTUAL
• Keywords: Condonation of delay; Competent authority
• Section: 12A; 80G

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी इंट ूरी रामाराव, लेखा सद˟ एवं ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ क े समƗ । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. Nos.3548 & 3549/Chny/2025 िनधाŊरण वषŊ/Assessment Year: - Yuvasakthi Welfare Association, NTPC-MCET Campus, Udumalpet Road, Pollachi 642 003. [PAN:AABAY1616J] Vs. The Commissioner of Income Tax (Exemption), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Paramasivam, Advocate (Virtual) ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, CIT सुनवाई की तारीख/ Date of hearing : 21.01.2026 घोषणा की तारीख /Date of Pronouncement : 02.02.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against the order dated 24.09.2025 passed by the ld. Commissioner of Income Tax (Exemption), Chennai rejecting the applications dated 28.03.2025 in Form No. 10AB under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 [“Act” in short] seeking registration under section 12AB of the Act as well as seeking approval under section 80G of the Act respectively. Printed from counselvise.com I.T.A. Nos.3548 & 3549/Chny/25 2 2. Since, the issues raised in these appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear all the appeals together and pass consolidated order for the sake of convenience. 3. First, we shall take up appeal in ITA No. 3548/Chny/2025 for adjudication. 4. We note that the assessee filed online application on 28.03.2025 in Form No. 10AB seeking registration under item (iii) of clause (ac) of sub-section (1) of section 12A 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 of reasons mentioned in para 2 & 3 of the impugned order. However, in response to the show cause notice, the assessee society vide unsigned letter dated 29.08.2025 requested for further time. The ld. CIT(E) further noted that the assessee has not filed the application before the extended due date of 30.06.2024 and moreover, the assessee has not filed petition for condonation of delay in filing application. Accordingly, the ld. CIT(E) rejected the application filed in Form 10AB under section Printed from counselvise.com I.T.A. Nos.3548 & 3549/Chny/25 3 12A(1)(ac)(iii) of the Act seeking registration under section 12AB of the Act. 5. The ld. AR Shri Paramasivam, Advocate drew our attention to para 3.3 of the impugned order and submits that the assessee made request vide its letter dated 29.08.2025 for further time for filing the details as well as filing petition for condonation of delay, but, however, without affording reasonable time, the ld. CIT(E) hurriedly passed order dated 24.09.2025. He submits that the assessee is ready to furnish all details as well as petition for condonation of delay in belated filing of the application and prayed to afford one more opportunity to remand the matter to the file of the ld. CIT(E) for fresh consideration. 6. The ld. DR Shri AR V Sreenivasan, CIT vehemently opposed the submissions of the ld. AR and submits that the assessee filed unsigned letter seeking further time and also not filed petition for condonation of delay of filing application Form 10AB. 7. Heard both the parties and perused the material available on record. We note that as per para 3 of the impugned order, the ld. CIT(E) issued show cause notice dated 26.08.2025, seeking various details including audit report, but, however, there was no response Printed from counselvise.com I.T.A. Nos.3548 & 3549/Chny/25 4 from the assessee. As per para 4.2 of the impugned order, we note that the assessee society has obtained order for provisional registration from CPC in Form 10AC on 31.12.2021 for the period from AY 2021-22 to 2024-25 and required to file an application in Form 10AB on or before September, 2023 or before the extended due date on 30.06.2024, but, however, no application even to condone the delay before the competent authority has been filed, which is evident from para 4.3 and 4.4 of the impugned order. Therefore, we find the reasons recorded by the ld. CIT(E) in rejecting the belated application, is justified. Thus, we find no infirmity in the order passed by the ld. CIT(E) and accordingly, the grounds raised by the assessee are dismissed. I.T.A. No. 3549/Chny/2025 8. The identical facts and circumstances, reasons recorded by the ld. CIT(E) for rejection of application seeking approval under section 80G of the Act are similar to that of seeking registration under section 12A(1)(ac)(iii) of the Act and our findings in that matter in dismissing the grounds raised by the assessee would also be equally applicable in the present case in seeking approval under section 80G of the Act. Accordingly, the grounds raised by the assessee are dismissed. Printed from counselvise.com I.T.A. Nos.3548 & 3549/Chny/25 5 9. In the result, both the appeals filed by the assessee are dismissed. Order pronounced on 02nd February, 2026 at Chennai. Sd/- Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 02.02.2026 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. Printed from counselvise.com "