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

PDF

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

Facts

The assessee, AL ALMAAS HAIDER CHARITABLE TRUST, filed appeals against the CIT(E)'s orders dated 23/12/2024, which rejected its claims 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 requested details were submitted online, contrary to the CIT(E)'s assertion that no details were produced.

Held

The Tribunal found that substantial documents were indeed produced by the assessee, evidenced by e-proceedings acknowledgements. In the interest of justice, the issues were restored to the file of the CIT(E) for readjudication, with directions to grant the assessee adequate opportunity to substantiate its case regarding Section 12A registration and Section 80G recognition.

Key Issues

Whether the CIT(E) was justified in rejecting the assessee's claims for registration under Section 12A and recognition under Section 80G, despite the assessee's assertion of having submitted all necessary documents online.

Sections Cited

Section 12A of the Income Tax Act, 1961, Section 80G of the Income Tax Act, 1961

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.

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.

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.

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.

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.