Cheshire Homes India Katp Vs Exemptions Ward (ITAT Chennai)
The Income Tax Appellate Tribunal (ITAT), Chennai, considered two appeals filed by the assessee against separate orders of the Commissioner of Income Tax (Exemptions), Chennai, both dated 01.12.2025, denying registration under Section 12AB(4) and approval under Section 80G of the Income Tax Act, 1961. Since both appeals involved identical facts and issues, they were heard together and disposed of through a common order.
The assessee is a society registered under the Societies Act, formed with the objective of providing accommodation, care, treatment, nourishment, and general well-being to chronically ill, permanently disabled, and leprosy-cured persons from all communities who have no or limited means. The society had been registered under Section 12A on 18.03.2004 and was granted provisional registration. It subsequently filed an application in Form 10AB seeking registration under Section 12A(1)(ac). The Commissioner of Income Tax (Exemptions) issued notices through the ITBA Portal seeking certain information. As the assessee did not respond to those notices, the application was rejected.
Before the Tribunal, the assessee contended that it could not comply because no notice had been served upon it and sought another opportunity to furnish the required details and appear in person. The Departmental Representative opposed the submissions.
