NITA FOOTBALL TRUST,WESTBENGAL vs. CIT(EXEMPTION), HYDERABAD
Facts
The assessee's claim for registration under Section 80G of the Income Tax Act was rejected by the CIT(E) due to non-compliance with a notice. The assessee cited a communication gap with their tax consultant as the reason for non-compliance.
Held
The Tribunal remanded the matter back to the CIT(E) to provide the assessee with another opportunity to be heard and make necessary compliance. The impugned order was set aside to this extent.
Key Issues
Whether the assessee should be granted another opportunity to comply with the CIT(E)'s notice for registration under Section 80G of the Act.
Sections Cited
Section 80G, Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “CUTTACK” BENCH,
IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK” BENCH, CUTTACK SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 470/CTK/2025 Assessment Year : 2026-27
Nita Football Trust, C/o M/s Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata - 700072 [PAN: AADTN0204C] ……..…...…………….... Appellant vs. CIT (Exem), Hyderabad, Aayakar Bhawan, Opp. L.B. Stadium, Basheer Bagh, Hyderabad, Telengana - 500004 ................................ Respondent Appearances by: Assessee represented by : Sujoy Sen, AR Department represented by : Ashim Kumar Chakraborty, CIT-DR Date of concluding the hearing : 16.10.2025 Date of pronouncing the order : 17.10.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order under Section 80G of the Income Tax Act, 1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax (Exemptions), Hyderabad [hereafter “the Ld. CIT(E)] dated 25.09.2024. Through this order, the claim of the assessee has been rejected on account of non-compliance to the notice dated 18.09.2024 issued by the Ld. CIT(E).
Aggrieved with this action, the assessee has approached the ITAT and right at the outset, the Ld. AR Mr. Sujoy Sen averred that due to a communication gap between the assessee and his tax consultant, the said notice could not be responded to. Accordingly, it was the prayer that the
2 ITA No. 470/CTK/2025 Nita Football Trust matter may be remanded back to the file of Ld. CIT(E) so that the assessee can make necessary compliance to the notices issued by that office and seek registration for the purposes of section 80G of the Act.
2.1 The Ld. DR had no objection in case, the matter was to be remanded back.
We have carefully considered the documents before us and heard the Ld. AR/DR. In the interests of substantive justice, this matter is being remanded back to the file of Ld. CIT(E) for affording another opportunity of being heard to the assessee. To this extent, we set aside the impugned order.
In result, this appeal is allowed for statistical purposes.
Order pronounced on 17.10.2025
Sd/- Sd/- (Sonjoy Sarma) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 17.10.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)
3 ITA No. 470/CTK/2025 Nita Football Trust
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