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Facts
The assessee filed an application for registration under Section 80G of the Income Tax Act, 1961. The CIT(E) issued notices requesting specific information and documents, to which the assessee submitted partial information. Consequently, the CIT(E) rejected the application.
Held
The Tribunal noted that the assessee's sole grievance was that despite furnishing documents, they were not considered. The assessee's AR undertook to provide all required details to the CIT(E).
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration under Section 80G without considering the submitted documents.
Sections Cited
80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: S/SHRI DUVVURU RL REDDY(KZ) RL REDDY(KZ) & AND RAJESH KUMAR
Assessment Year : 2025-26 Radhakrishna Gou Seva Samiti Radhakrishna Gou Seva Samiti Vs. CIT( Exemption), Hyderabad CIT( Exemption), Hyderabad Dwarka Prasad More Dwarka Prasad More At: Vivekananda Marg Vivekananda Marg P.O. Srikanthapur P.O. Srikanthapur Dist: Balasore, 756001 756001 PAN/GIR No. AACTR 5291 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K. Mishra, Adv Mishra, Adv Re Revenue by : Shri Ashim Kr Chakraborty, Ashim Kr Chakraborty, CIT DR Date of Hearing : 01/07/202 /2025 Date of Pronouncement : 01/07/202 /2025 O R D E R Per Bench The present appeal is directed at the instance of assessee against the The present appeal is directed at the instance of assessee against the The present appeal is directed at the instance of assessee against the order of ld. Com order of ld. Commissioner of Income Tax (Exemptions),Hyderabad Hyderabad dated 12/12/2024 in Appeal No.CIT(EXEMPTION),HYD/2024 ),HYD/2024-25/12AA/12296 passed for Assessment Year passed for Assessment Year 2025-26.
Facts of the case are that the assessee Facts of the case are that the assessee has filed e-application in Form application in Form No.10AB seeking registration u/s.80G of the Income Tax Act, 1961. Ld No.10AB seeking registration u/s.80G of the Income Tax Act, 1961. Ld No.10AB seeking registration u/s.80G of the Income Tax Act, 1961. Ld CIT(E) issued notice to the appellant trust to produce Memorandum of CIT(E) issued notice to the appellant trust to produce Memorandum of CIT(E) issued notice to the appellant trust to produce Memorandum of P a g e 1 | 4 Association/Trust deed for verification and to furnish a detailed reply on the specific information. In response to the notice, the assessee trust submitted partial information. Further, the ld CIT(E) issued another notice dated 20.11.2024 to furnish the following information:
“1. The cash flow statement/financial statement indicated in the objectives of clause.
Copy of latest 3 months GST returns 4. List of donors in respect to 80G claim 4. Furnish the documentary evidences with regard to expenditure incurred for the objectives as per trust deed/MOA. In response to notice dated 20.11.2024, the assessee submitted partial information, from which, ld CIT (E) could not ascertain the details of utilisation of funds. Hence, the ld CIT(E) rejected the application for grant of registration u/s. 80G.
3. Aggrieved by the order of ld CIT(E), the assessee has filed appeal before the Tribunal.
At the time of hearing, ld AR of the assessee submitted that the ld CIT(E) has rejected the application citing that incomplete information was submitted by ignoring the fact that the assessee has made full response to the notices during the proceedings u/s.80G(5)(iii) of the Act. It was submitted that the ld CIT(E) has rejected the application without giving valid reason. It was further submitted that the matter be restored to the file of P a g e 2 | 4 the ld CIT(E) for reconsideration and the assessee will furnish all the information, as required for grant of registration u/s.80G of the Act.
On the other hand, ld CIT DR supported the order of ld CIT(E).
We have considered the rival submissions. The sole grievance of the assessee trust is that the assessee has furnished all the documents before the ld CIT(E) for grant of registration, but those are not considered citing the reason that partial information has been furnished. Before us, ld AR undertakes to furnish all the required details for grant of registration u/s.80G to the ld CIT(E). In view of above, in the interest of justice, the issues are restored to the file of the ld CIT(E) with the direction to the assessee to file all the relevant documents/evidences in support of the claim of grant of registration u/s.80G before the ld CIT(E) and the ld CIT(E) is directed to readjudicte the issue afresh after affording reasonable opportunity to the assessee. Thus, grounds of the assessee are allowed for statistical purposes.
In the result, appeal of the assessee stands allowed for statistical purposes.
Order dictated and pronounced in the open court on 01/07/2025.
SD/- SD/- (RAJESH KUMAR) (DUVVURU RL REDDY) Accountant Member VICE PRESIDENT Cuttack: Dated 01/07/2025 P a g e 3 | 4 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Radhakrishna Gou Seva Samiti Dwarka Prasad More At: Vivekananda Marg P.O. Srikanthapur Dist: Balasore, 756001 2. The Respondent : CIT( Exemption), Hyderabad 3. The CIT(A)-, 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order Assistant Registrar Itat, cuttack
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