GOVERNMENT OF INDIA

MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
CIT (EXEMPTION), CHENNAI

To,
THAITAMIL KALVIPPANI
THAITAMIL HIGH SCHOOL SINGANUR
,PONGALUR ROAD MADAPPUR PO PALLADAM
TIRUPUR 641664 ,Tamil Nadu
India
*ITBA100076234807*

Application No: DIN & Notice No: Date:

PAN: CIT (EXEMPTION), 09/03/2024
AAETT3497L CHENNAI/2023- ITBA/EXM/F/EXM43/2023
24/12AA/12296 -24/1062307758(1)

Sir/ Madam/ M/s,

Subject: Proceeding u/s 12A(1)(ac)(iii)

.
.
The hearing for the above noted application no. has been fixed on 15/03/2024 at 11:00 AM in my office. .
.
Please refer to your application filed on 27.09.2023 in Form No.10AB u/s
12A(1)(ac)(iii) of the Income Tax Act, 1961, seeking registration u/s 12AB of the Act
and this office letter dated 28.12.2023 and your reply submitted on 08.01.2024 in
response.

2. On perusal of the details submitted, it is seen that you have not furnished
photograph evidence for activities being done. Though you have claimed that
activities have commenced on 01.08.2023, you have not furnished bank account
statement showing expenses incurred towards charitable activities, evidencing
commencement of activities, asked vide Sl. No.A(5) of the questionnaire. Hence it is
clear that activities are yet to be commenced.

3. As per the provisions of section 12A(1)(ac)(iii) of the I.T.Act,1961, under which

you have filed application in Form 10AB, the applicant has to file its application at
least six months prior to expiry of period of the provisional registration or within six
months of commencement of its activities, whichever is earlier. The relevant
provisions of the I.T.Act,1961 is reproduced here for the sake of clarity.

Section: 12A(1)(ac)(iii)

(iii) where the trust or institution has been provisionally registered

under Section 12AB, at least six months prior to expiry of period of the
provisional registration or within six months of commencement of its

Note: If digitally signed, the date of digital signature may be taken as date of document.
,AAYAKAR BHAWAN-ANNEXE BUILDING, NO.121, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI, Tamil Nadu, 600034
Email: CHENNAI.CIT.EXMP@INCOMETAX.GOV.IN, Office Phone:04428338341

Note:- The website address of the e-filing portal has been changed from www.incometaxindiaefiling.gov.in to www.incometax.gov.in.
* DIN- Document identification No.
 AAETT3497L- THAITAMIL KALVIPPANI

ITBA/EXM/F/EXM43/2023-24/1062307758(1)

activities, whichever is earlier;

4. As explained above, the applicant being granted provisional registration in

Form 10AC on 15.11.2022 from the A.Y.2023-24 to A.Y.2025-26, has to apply for
regular registration at least six months prior to expiry of period of the provisional
registration or within six months of commencement of its activities, whichever is
earlier. That means the applicant can apply for regular registration within six months
after starting of its activities.

5. In view of this, you are requested to show cause as to why your present
application should not be rejected on this ground. You are requested to furnish your
explanation/objection in this regard if any, on or before 15.03.2024 either
electronically through e-filing portal or in person or through an authorized
representative. Failure to furnish the reply on or before the aforesaid date would
result in your application dated 30.09.2023 being decided based on the material
available on record.

MARUTHUPANDIAN S
CIT (EXEMPTION), CHENNAI

(In case the document is digitally signed please

refer Digital Signature at the bottom of the page)

This document is digitally signed

Signer: S MARUTHU PANDIAN
Date: Saturday, March 9, 2024 5:02 PM
Location: DIRECTRORATE, India
Page 2 of 2 Reason:
TEST SIGNATURE (NOT LEGAL)