TEAM GREEN,RANCHI vs. ITO EXEMPTION WARD, RANCHI, RANCHI

ITA 92/RAN/2026Status: DisposedITAT Ranchi11 August 2026AY 2022-235 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication, emphasizing the principles of natural justice and granting the assessee a last opportunity to present its case and evidence.

What were the facts?

The assessee, a trust, had its provisional registration cancelled. The Assessing Officer treated voluntary donations as anonymous and made an addition. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the addition under Section 115BBC was justified when the assessee's registration was cancelled, and whether the assessee was provided a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 115BBC,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Arpit Rungta, A.R
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 23/07/2026Pronounced: 11/08/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 18/12/2025 for the Assessment Year (AY) 2022-23 wherein the assessee has raised following grounds of appeal:

"

1.

That the Ld. CIT(A) failed to appreciate that the appellants provisional registration granted u/s 12AB was cancelled by the CIT(Exemption), Patna and hence the beneficial provisions of section 11/12 as well as the consequential punitive provisions such as section 115BBC cannot be construed to operate for the relevant assessment ye

The order continues below.

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