JAGRITI SOCIO ECONOMIC EMPOWERMENT SERVICES, RANCHI,RANCHI vs. ITO EXEMPTION WARD, RANCHI, RANCHI

ITA 123/RAN/2026Status: DisposedITAT Ranchi04 June 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, considering the reasons genuine and bonafide. The Tribunal restored the appeals to the CIT(E) to provide an opportunity to the assessee to present its case and documentary evidence.

What were the facts?

The assessee filed an application for regular registration under Section 12A and approval under Section 80G. The applications were rejected by the CIT(E) due to non-compliance by the assessee. The appeals were filed with a significant delay.

What were the issues?

Whether the assessee should be given an opportunity to present its case before the CIT(E) despite initial non-compliance, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH: RANCHI

Before: Shri Pradip Kumar Choubey&Shri Ratnesh Nandan Sahay]

Per Pradip Kumar Choubey, JM: These are the appeals preferred by the assessee against order of Commissioner of Income Tax (Exemption)-Patna (hereinafter referred to as the Ld. CIT(E )] dated 25.09.2024 for AY 2024-25. 2. It appears from the report of the registry that the appeals have been filed after a delay of 450 days for this the assessee has filed condonation petition. On perusal of the Assessment Years: 2024-25 Jagriti Socio Economic Empowerment Services, Ranchi con

The order continues below.

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