ANISHA CHARITABLE FOUNDATION,PATNA vs. CIT (EXEMPTION), PATNA
Facts
The assessee filed an appeal against the order of the CIT(Exemption), Patna, which denied the benefit of recognition under section 80G of the Act. The denial was based on the ground that the assessee had filed the wrong form. The assessee acknowledged this as a technical default, having already secured registration under section 12A of the Act.
Held
The Tribunal held that since the issue was a technical default and the assessee had already obtained registration under section 12A, the matter should be restored to the file of the CIT(E). The CIT(E) was directed to grant the assessee an adequate opportunity to rectify the mistakes in their application for 80G recognition.
Key Issues
Whether the denial of 80G recognition for filing a wrong form is justified, or if the assessee should be allowed to rectify the defect.
Sections Cited
80G, 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.71/PAT/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Anishal Charitable Foundation Vs CIT(Exemtpion), Patna 402, Niharika Apartment, Bailey Road, Sheikhpura, Patna PAN No. :AAVCA 8490 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Aman Raja, AR राजस्व की ओर से /Revenue by : Shri Rajat Datta, CIT-DR सुनवाई की तारीख / Date of Hearing : 26/06/2025 घोषणा की तारीख/Date of Pronouncement : 30/06/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Id. CIT(Exemption), Patna, dated 26.12.2024, passed in DIN & Order No.ITBA/EXM/F/EXM45/2024-25/1071595945(1) for the assessment year 2025-2026, denying the assessee the benefit of recognition u/s.80G of the Act. 2. It was submitted by the ld. AR that the ld. CIT€ has denied the recognition u/s.80G of the Act on the ground that the assessee has filed wrong form. It was the submission that the assessee has been granted permanent registration u/s.12A of the Act. It was the prayer that the issue may be restored to the file of the ld. CIT(E) with liberty to assessee to rectify the mistakes/defects in the application for the recognition u/s.80G of the Act.
2 ITA No.71/PAT/2025 3. In reply, ld CIT-DR vehemently supported the order of the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(E) shows that the ld. CIT(E) has denied the recognition u/s.80G of the Act on the ground that wrong form has been filed by the assessee. Admittedly, the assessee confirms the mistake as taken place. This being so, as it is only a technical default, in the interest of justice, the issues in this appeal are restored to the file of ld.CIT(E) for readjudication after granting the assessee adequate opportunity of being heard. Ld.CIT(E) shall grant the assessee adequate opportunity to rectify any mistakes/defects in its application for recognition u/s.80G of the Act. We directed so because of the fact that it has been confirmed that the assessee had already been granted registration u/s.12A of the Act. In these circumstances, the appeal of the assessee is partly allowed for statistical purposes. 5. In the result, appeal of assessee is partly allowed for statistical purposes. Order pronounced in the open court on 30/06/2025. Sd/- Sd/- (SANJY AWASTHI) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; ददनाांक Dated 30/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant प्रत्यर्थी / The Respondent- 2. आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file.
3 ITA No.71/PAT/2025 सत्यापपत प्रतत //True Copy// आदेशािुसार/ BY ORDER,
(Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
