RAJIV GANDHI MEMORIAL TRUST,HAZARIBAGH vs. EXEMPTION WARD, HZB, HAZARIBAGH

ITA 357/RAN/2025Status: DisposedITAT Ranchi12 May 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order, directing a fresh adjudication on merits after providing the assessee with an adequate opportunity of being heard. A cost of Rs. 5,000 was imposed on the assessee for repeated non-compliance.

What were the facts?

The assessee, a Trust, failed to provide proper documentation for expenses and lacked valid 80G approval. The Assessing Officer disallowed a significant portion of expenses, and the CIT(A) passed an ex-parte order due to the assessee's non-compliance.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting a proper opportunity of hearing, and whether the disallowance of expenses was justified without a detailed adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 80G,Section 143(2),Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Per Sonjoy Sarma, Judicial Member:

This appeal filed by the assessee is directed against the order dated 10.01.2025 of the NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19. 2. Brief facts of the case are that, assessee is a Trust, the case of the assessee was selected for complete scrutiny primarily on account of approval u/s 80G of the Act and receipts of voluntarily contribution. The assessee filed ret

The order continues below.

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