MULTIPURPOSE ASSOCIATION FOR RECIPROCAL SERVICE,PURI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

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ITA 36/CTK/2025Status: DisposedITAT Cuttack29 January 2025AY 2022-23Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found the CIT(E)'s rejection order was not a speaking order and lacked detailed reasons as mandated by the Act. Consequently, in the interest of justice, the matter was restored to the CIT(E) for readjudication, allowing them to request further necessary details.

What were the facts?

The assessee appealed against the CIT(Exemptions)'s order dated 12.12.2024, which rejected its application for registration under section 80G of the Income Tax Act for Assessment Year 2022-23. The CIT(E) had passed the rejection order in November 2024, after granting a last opportunity for details in October 2024.

What were the issues?

Whether the CIT(Exemptions) validly rejected the application for 80G registration without issuing a speaking order providing detailed reasons.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri Prakash Kumar Jena, Dr. Sanjay Kr. Behura &, Dr. Sanjay Kr. Behura &
For Respondent: Shri Saroj Kumar Dubey, CIT, Shri Saroj Kumar Dubey, CIT DR
Hearing: 29/01/20Pronounced: 29/01/20

This is an This is an appeal filed by the assessee directed against the against the order of the ld CIT(Exemptions), Hyd the ld CIT(Exemptions), Hyderabad dated 12.12.2024 in Application No.CIT(Exp), Hyd/2024 CIT(Exp), Hyd/2024-25/12AA/12767 for the assessment year essment year 2022-23 rejecting the application for registration u/s. 80 G rejecting the application for registration u/s. 80 G of the Act. of the Act.

P a g e 1 | 4 Assessment Year : 2024-25

5.

We have considered the rival submissions. A perusal of the order of the ld CIT(E) shows that the last opportunity was granted for providing the details by the ld CIT(E) towards end of October, 2024 and the order has been passed in November, 2024. A perusal of the para 3 shows that the order of rejection is not a speaking order. The provision of the Act requires that the reasons be given in details while application is being rejected. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(E) for readjudication. The ld CIT(E) is also at liberty to call for any further details as may be required for adjudicating the issue of registration u/s 80G of the Act.

6.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 29/01/2025.

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