आयकर अपीलीय अिधकरण, ’सी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी एस. आर. रघुनाथा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2866 & 2865/Chny/2025 िनधा(cid:14)रण वष(cid:14)/Assessment Year: -

Rajah Annamalaipuram – v. The CIT (Exemptions), Sri Iyyappaswami Temple Trust, Chennai.

82, Iyyappa Swami Temple, Santhome High Road, Rajah Annamalaipuram, Chennai-600 028.

[PAN: AAATR 0499 L (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr.P.M. Kathir, Advocate &

Mr.G. Akash, Advocate (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mr.ARV Sreenivasan, CIT For Mr.Bipin C.N., CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 03.12.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 23.12.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

ITA No.2866/Chny/2025 is an appeal preferred by the assessee-

Temple-Trust against the order of the Learned Principal Commissioner of Income Tax (Exemptions), (hereinafter ‘the Ld.PCIT(E)’)/CPC dated 18.10.2022 granting provisional registration for three (3) years from AY 2023-24 instead of five (5) years from AY 2022-23 to AY 2026-27. And ITA No.2865/Chny/2025 is against the action of the Ld.CIT(E), Chennai, dated 03.06.2025 passing ex parte order rejecting the application filed by the assessee Temple Trust dated 08.11.2024 in Form 10AB u/s.12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) seeking regular registration u/s.12AB of the Act.

2. There is a delay of ‘1035’ days in filing of appeal (ITA No.2866/Chny/2025) against the impugned order of the CPC/PCIT(E); and there is a delay of ‘47’ days in filing of appeal (ITA No.2865/Chny/2025) against the impugned order of the Ld.CIT(E) and the assessee has filed condonation application supported by Affidavit Sworn by the Secretary, Shri R.M. Veerappan, which contents states that the assessee Temple Trust is an old Trust, enjoying 12A registration from the year 1986; and the delay in filing of appeals were not intentional/deliberate. It was pointed out that it has been filing its ITR regularly claiming exemption u/s.12AA; and that Dr. MAM Ramasamy was the President of the assessee-society for a long time. But his demise on 02.12.2015 resulted in disputes (for becoming the office-bearers of assessee), which led to litigation [Civil Suit before the Hon’ble Madras High Court in CS No.37 of 2021, etc.] and only after the intervention of the Hon’ble Madras High Court, and appointment of Judge Commissioner, General Body was convened and elections were held and thus, he was elected as Secretary and finally, he has sworn the ibid affidavit. According to the assessee, since it was an old Trust enjoying registration u/s.12A of the Act from the year 1986, and due to change of new regime, the last date for filing application for provisional registration for five (5) years was on 30.06.2021, which time-limit was extended by the CBDT initially up to 31.03.2022 and ultimately up to 30.06.2024. So when the assessee filed application for provisional registration on 07.10.2022, system didn’t allow the assessee to file application under clause (i) of Section 12A(1)(ac), which forced them to only click on the ‘drop-down menu’ for clause (vi) of Section 12A(1)(ac) of the Act, because of which, assessee got registration for three (3) years from AY 2023-24. It is also submitted by the Ld.AR that since the assessee couldn’t file application under sub-clause (i) and only under sub-clause (vi), it enclosed a letter with it application, requesting the CPC/CIT to consider the application filed under sub-clause (vi) as an application filed under sub-clause (i) and referred to Page No.78 & 79 of Paper Book. According to the assessee, thereafter the CBDT extended the time-limit for filing of applicati