M/s. Autism Residential Community (India) Vs. The Commissioner of Income Tax (Exemption), Chennai

Parties Involved

Facts Summary

This appeal was filed by M/s. Autism Residential Community (India) against the order of the Commissioner of Income Tax (Exemption), Chennai dated 23.09.2025, which rejected Form No.10AB filed for seeking approval under section 80G of the Income Tax Act, 1961. The CIT(E) passed an ex-parte order because the assessee did not respond to the notices issued. The assessee claimed it needed time to amend the Trust Deed to incorporate missing clauses.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to represent its case before the CIT(E).

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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