a Trust. If at all the assessee has filed a revised return other than assessee-trust and not considered by the Department, the Tribunal can direct the authorities below to allow deduction. Moreover, the assessee has not placed any material as to whether any scrutiny on the assessee's activities/operations, genuineness of its claim, etc., was ever made by the Revenue and its claim was found to be in order but for registration under Section 12AA of the Act nor it placed any material to suggest that any proceeding was pending before the appellate authority on such claim etc. The assessee has not placed any material to suggest that when granting the registration of the Trust under Section 12AA of the Act dated 02.03.2016 with effect from 01.04.2015 the ld. CIT(E) examined its activities/operations, genuineness of its claim etc., for the earlier years or atleast for the impugned assessment year and found its exemption claim is otherwise in order. Therefore, the assessee's claim that for the assessment year 2013-2014, it should be deemed to be an assessment proceedings pending before the Assessing Officer cannot be accepted. Based on the identical facts, similar finding was given by the Coordinate Bench of the Tribunal in the case of Soundaram Chokkanathan Educational and Charitable Trust Vs. ITO in I.T.A.No.1844/Chny/2017 dated 30.08.2019. Respectfully following the above decision, the appeal filed under Section 154 of the Act stands dismissed.
