Gyanodaya Bharat Trust Vs CIT (ITAT Chennai)
Income Tax Appellate Tribunal (ITAT) Chennai bench has set aside an order by the Commissioner of Income Tax (Exemptions) [CIT(E)] that rejected an application for renewal of 80G approval filed by Gyanodaya Bharat Trust. The Tribunal’s decision stemmed from the assessee’s claim that notices from the CIT(E) landed in their email’s spam folder, preventing them from responding.
Gyanodaya Bharat Trust had filed an online application in Form No. 10AB under Section 80G(5)(iii) of the Income Tax Act, 1961, seeking renewal of its 80G approval. The trust had previously been granted provisional approval under the same section. However, the CIT(E), through an order dated December 9, 2024, rejected this application.
During the ITAT proceedings, the authorized representative (AR) for the assessee-trust informed the Tribunal that the CIT(E)’s order was ex parte. The AR contended that the notices issued by the CIT(E) on October 28, 2024, and November 18, 2024, were inadvertently directed to the assessee’s “SPAM” email account. This technical glitch, the AR argued, made the assessee unaware of the notices, thereby precluding a response and preventing their appearance. Consequently, the non-compliance was not deliberate, and the assessee sought another opportunity to present their case before the CIT(E).
