JHARKHAND INDUSTRIES & TRADE ASSICIATION,DHANBAD vs. CIT, EXEMPTION, PATNA

ITA 328/RAN/2024Status: DisposedITAT Ranchi12 November 2025Bench: Shri Pradip Kumar Choubey (Judicial Member), Shri Ratnesh Nandan Sahay (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remitted the matter back to the CIT(E) to provide the assessee with another opportunity to produce all relevant documents and comply with notices. The CIT(E) was directed to hear the assessee and then decide on the grant of regular registration u/s 12A as deemed fit and proper.

What were the facts?

The assessee, a society registered under the Societies Registration Act, 1860, with provisional registration u/s 12A, applied for regular registration u/s 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) rejected this application due to the assessee's failure to produce bank ledger details, comply with a specific date, and submit evidence of expenditures and beneficiary details.

What were the issues?

Whether the CIT(E) was justified in rejecting the assessee's application for regular registration u/s 12A based on non-compliance and non-submission of documents, and if the assessee deserves another opportunity to substantiate its case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(1)(ac)(iii),Section 12A(1)(ac)(vi),Section 11,Section 2(15)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Pradip Kumar Choubey, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. Nos.307, 327 & 328/Ran/2024 Assessment Years: 2022-23, 2023-24 & 2024-25 Jharkhand Industries & Trade Association............................……….……Appellant Tiwari Market, Bank More, Tiwari Gali, Dhanbad, Jharkhand – 826001. [PAN: AACAJ6085D] vs. CIT (Exemption), Patna.....…...…..….…..….........……........……...…..…..Respondent Appearances by: Shri M. K. Choudhury, AR, appeared on behalf of the appellant. Shri Swaroop Singh, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 30, 2025 Date of pronouncing the order : November 12, 2025 Per Pradip Kumar Choubey, Judicial Member:

All the captioned appeals have been preferred by the assessee for the assessment years 2022-23, 2023-24 & 2024-25 against separate orders all dated 25.05.2024 of the Commissioner of Income Tax (Exemption), Patna [hereinafter referred to as ‘CIT(E)’] rejecting the application filed in Form 10AB for grant of regular registration u/s 12A(1)(ac)(iii) of the Income Tax Act (hereinafter referred to as t

The order continues below.

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