Environmental Social Governance & Company Secretary Foundation Vs CIT(Exemption) (ITAT Chennai)
“Full Details Not Furnished”- But Which Details? Chennai ITAT Restores Section 12AB Application
Summary: A registration application under section 12AB cannot be rejected on a general statement that “full and complete details” were not furnished when the order does not identify which documents or particulars are missing. The Chennai ITAT applied this principle while setting aside the CIT(E)’s rejection of the application filed by Environmental Social Governance & Company Secretary Foundation. The Tribunal has not granted registration to the Foundation. It has restored the application to the CIT(E) for fresh consideration after examining the material already furnished and giving the Foundation a reasonable opportunity of hearing.
Reply Filed, but Application Rejected
The Foundation had filed Form 10AB seeking registration under section 12AB. During its consideration, the CIT(E), Chennai, issued a show cause notice dated 29 October 2025 asking why the application should not be rejected. The Foundation submitted a reply.
The CIT(E), however, held that the Foundation had not furnished full and complete details and rejected the application by order dated 26 June 2026. Before the Tribunal, the Foundation argued that it had provided extensive subheadings, clarifications and details of its proposed programmes or activities, but these had not been duly considered. If any further information was needed, it submitted, the CIT(E) should have asked for it specifically.
