AL ALMAAS HAIDER CHARITABLE TRUST ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, RANCHI

PDF · subscribers
ITA 204/RAN/2025Status: DisposedITAT Ranchi08 October 2025AY 2024-25Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that the assessee had indeed submitted substantial documents, as evidenced by e-proceedings acknowledgment slips. In the interest of justice, the Tribunal restored the matter to the CIT(E) for readjudication of the registration and recognition issues, ensuring the assessee is granted adequate opportunity to substantiate its case.

What were the facts?

The assessee filed appeals against the CIT(E)'s orders rejecting its claim for registration under Section 12A and recognition under Section 80G of the Income Tax Act for A.Y. 2024-25. The assessee contended that all required details were produced online, but the CIT(E) recorded that no details had been furnished.

What were the issues?

Whether the CIT(E) was justified in rejecting the assessee's claims for registration under Section 12A and recognition under Section 80G on the grounds of non-submission of details, despite the assessee's online submissions.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri M.K. Chowdhary, A.R
For Respondent: Shri Rajib Jain, CIT-DR
Hearing: 08/10/2025Pronounced: 08/10/2025

Assessee represented by Shri M.K. Chowdhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 08/10/2025 Date of pronouncement 08/10/2025 O R D E R PER: BENCH 1. These are two appeals filed by the assessee against the orders of the ld. CIT(E), Patna both dated 23/12/2024 rejecting the assessee's claim for registration under Section 12A and recognition under Section 80G of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2024-25.

2.

Shri M.K. Chowdhary, ld. AR represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.

3.

It was submitted by the ld. Authorised Representative that all the details called for by the ld. CIT(E) had been produced before the ld. CIT(E) on the online portal. The ld. AR drew our attention to page No. 7 to 66 of the paper book which are the copies of said responses. It was the submissions that the ld. CIT(E) has mentioned that no details have been produced. It was a prayer that & 206/Ran/2025 AL ALMAS Haider Charitable Trust Vs CIT(E) the issues of the appeal may be restored to the file of the ld. CIT(E) so that physically everything can be shown to the ld. CIT(E) if so required.

4.

In reply, the ld. CIT-DR submitted that he had no objection if the issues are restored back to the file of ld. CIT(E) for readjudication.

5.

We have considered the rival submissions. A perusal of the facts in the present case shows that substantial documents have been produced by the assessee which is evidenced by the e-proceedings response acknowledgement slip at page No. 3 to 8 of the paper book. This being so, in the interest of justice, the issues in these appeal are restored to the file of ld. CIT(E) for readjudication of the issues of the grant of registration under Section 12A and recognition under Section 80G of the Act after granting the assessee adequate opportunity to substantiate its case.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →