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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.
Held
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.
Key Issues
Whether the CIT(Exemptions) validly rejected the application for 80G registration without issuing a speaking order providing detailed reasons.
Sections Cited
Section 80G
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL
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
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.
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.