UTTRANCHAL UTHAN PARISHAD,DEHRADUN vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.256/DDN/2026 (ASSESSMENT YEAR: 2026-27) Uttaranchal Uthan Parishad, CIT(Exemptions), Nehrugram, Haridwar Road, Lucknow. Nawada B.O. Haripur, Vs. Dehradun-248005. PAN-AAAAU1240K (Appellant) (Respondent)

Assessee by None Department by Shri Deepak Chaudhary, JCIT Date of Hearing 20/07/2026 Date of Pronouncement 28/07/2026 ORDER PER BENCH: This appeal by assessee is arising out of the order of Learned Commissioner of Income Tax (Exemptions), Lucknow [CIT(E)], against the rejection of application dated 30.09.2025 for registration under section 80G(5)(ii) of the I.T. Act, 1961 (hereinafter referred to as ‘the Act’). 1.1 On the last date of hearing none attended on behalf of the assessee, but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

2 ITA No.256 /DDN/2026 Uttaranchal Uthan Parishand vs. CIT(E)

the Society Registration Act, 1860, and was engaged in activities of public welfare. The assessee society was registered u/s 12A of the Act on 09.04.1991 w.e.f 07.08.1989. The assessee society was registered u/s 80G of the Act on 29.10.2013 w.e.f 29.10.2013. Subsequently, an amendment was brought in the Act in the provisions pertaining to trusts i.e., section 12A of the Act and, accordingly, the assessee society applied for approval u/s 80G(5) of the Act on 18.012.2212. Thereafter, an order of approval in Form 10AC was granted on 31.12.2021 from Assessment Year 2022-23 to 2026-27. The assessee society, before expiring of the validity of six months, filed application in Form No.10AB on 30.09.2025 u/s 80G(5) before the Ld. CIT(E). This application was rejected by CIT(E) simpliciter by stating that as per available records it is seen that the assessee has not filed application No.10AB for validity of the approval u/s 80G(5). Hence, the application was rejected. The contention raised by the assessee in its ground of appeal and statement of facts categorically states that this trust is registered u/s 12A of the Act on 09.04.1991 and the assessee society was also approved u/s 80G on 29.10.2013. Subsequently also the assessee obtained approval u/s 80G(5) of the Act on 18.12.2021 and now applied for final approval but the CIT(E) has not examined these facts and passed the order after summarily rejecting the contention of the assessee. 3. After considering the entire gamut of facts and circumstances of the case, it is felt that in the interest of natural justice and fair play the assessee should be allowed an opportunity to present these facts before the Ld. CIT(E), who needs to examine them before taking any decisions for approval u/s 80G. Accordingly, we set aside the impugned order and remand this matter back to the file of Ld. CIT(E) for fresh adjudication.

3 ITA No.256 /DDN/2026 Uttaranchal Uthan Parishand vs. CIT(E)

Sd/- Sd/- (SANJAY AWASTHI) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT Dated: 28/07/2026 *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (Dehradun Circuit Bench, Dehradun)