Income Tax Appellate Tribunal - Chennai
Integrated Rural Development Trust, ... vs Cit(Exemptions),Chennai, Chennai on 27 May, 2024
आयकर अपीलीय अिधकरण, 'सी' ायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'C' BENCH: CHENNAI
ी महावीर िसं ह, उपा एवं ी जगदीश, लेखासद' के सम
BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND
SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं ./ITA No.87/Chny/2024
Integrated Rural Development The Commissioner of Income
Trust, Vs. Tax (Exemptions),
10-J-3B Arumuganagar, Chennai.
Nethaji Street,
SS Bhavanam Kalugumalai,
Tuticorin - 628 552.
[PAN: AAATI-3012-L]
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ9 की ओर से/ Appellant by : Shri Girish Kumar, Advocate
;<थ9 की ओर से /Respondent by : Shri R. Clement Ramesh Kumar,
CIT
सुनवाई की तारीख/Date of Hearing : 27.05.2024
घोषणाकी तारीख /Date of Pronouncement : 27.05.2024
आदेश / O R D E R
PER JAGADISH, A.M :
Aforesaid appeal filed by assessee is against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter "CIT(E)"] dated 04.03.2023 rejecting the registration u/s. 12AB of the Income Tax Act, 1961 (hereinafter "the Act").
2. There is a delay of 254 days in filing the appeal by the assessee. The assessee has given the reason as the absence of Managing ITA No.87/Chny/2024 :- 2 -:
Trustee, Shri C. Rajendran, who was bedridden during the period under consideration. The assessee has submitted medical certificate in support of its contention to condone the delay. We have considered the petition of delay in filing the appeal and satisfied that there was sufficient cause for not filing appeal within the prescribed time limit. Hence, the delay is condoned accordingly.
3. The assessee is a trust registered u/s. 12AB of the Act and has applied for registration u/s. 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) rejected the application on the ground that it has failed to furnish copy of Form 10A and copy of order of registration issued by CPC in Form 10AC. The Ld. A.R has argued that the trust has submitted all the documents required, but the same has not been considered by Ld. CIT(E). The assessee before us has submitted a copy of Form 10AB, filled for registration and indicated that in coloumn No.5 of the attachments mentioned, it has uploaded copy of registration granted. The assessee has also submitted a copy of Form 10AC issued by CPC which clearly mentioned that the assessee trust is registered from A.Y 2022-23 to A.Y 2026-27.
4. In view of the above, the Ld. CIT(E) was not justified to reject the application for registration on the ground that the assessee has not ITA No.87/Chny/2024 :- 3 -:
submitted copy of existing registration. Accordingly, the Ld. CIT(E) is directed to reconsider the application for registration, after considering the Form 10AC and Form 10AB submitted by the assessee.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 27th May, 2024.
Sd/- Sd/-
(महावीर िसंह) (जगदीश)
(Mahavir Singh) (Jagadish)
उपा / Judicial Member लेखा सद य /Accountant Member
चे ई/Chennai, दनांक/Dated: 27th May, 2024. EDN/-
आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकर आयु /CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF