ANISHA CHARITABLE FOUNDATION,PATNA vs. CIT (EXEMPTION), PATNA

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ITA 71/PAT/2025Status: DisposedITAT Patna30 June 2025AY 2025-26Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

Hearing: 26/06/2025Pronounced: 30/06/2025

(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.

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