SOCH FOUNDATION,HOUSE OF PHULL PATI DEVI, JAKHI BIGHA CANAL ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PATNA

ITA 81/PAT/2026Status: DisposedITAT Patna05 June 2026AY 2024-20258 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals and, in the interest of justice, remanded the matter back to the CIT(Exemptions) for a fresh decision. The assessee was granted another opportunity to submit its justifications.

What were the facts?

The assessee trust applied for registration under Section 12AB and approval under Section 80G. The CIT(Exemptions) rejected the applications, citing failure to provide complete details and the absence of an express 'irrevocable' clause in the trust deed.

What were the issues?

Whether the absence of an express 'irrevocable' clause in the trust deed is fatal for registration and approval, and whether the CIT(Exemptions) properly considered the submitted documents and legal precedents.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Respondent: Md. A H Chowdhury, CIT (DR)

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

These two appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Exemption), Patna [hereinafter referred to as Ld. 'CIT(Exemption)'] passed in respect of registration u/s 12AB and approval u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.09.2024 and 27.09.2024. Since the issues in both the appeals are related, they were heard together and are being decided vide this common order for the sake of convenience and brevity.

1.

1 The Registry has informed that the appeals are barred by limitation by 437 days and 473 days respectively. The assessee has filed a petition for cond

The order continues below.

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