NIH SAHAY UTTHANSAMITI,MADHUBANI vs. INCOME-TAX OFFICER (EXEMPTION), MUZAFFARPUR

ITA 96/PAT/2025Status: DisposedITAT Patna09 January 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appellate order was passed without providing an effective opportunity of hearing to the assessee, despite the assessee's absence at hearings. The matter was therefore restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a trust engaged in public utility, declared nil income and claimed exemption under Section 11. The Assessing Officer denied this exemption for lack of registration under Section 12AA, a view upheld by the CIT(A).

What were the issues?

Whether the appellate authority provided a proper opportunity of being heard to the assessee before passing its order.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 142(1),Section 143(2),Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.96/Pat/2025 Assessment Year: 2015-16 Nih Sahay Utthansamiti................................................................................................................................................................Appellant Vill: Piprahi, Ladania, Bihar - 847232. [PAN: AAAAN3778K] vs. ............................................................................................................................................................................................Respondent ITO, Exemption, Muzaffarpur..................................................................................................................................................................................................... Appearances by: None (written submission submitted) appeared on behalf of the appellant. None appeared on behalf of the Respondent. Date of concluding the hearing : January 07, 2026 Date of pronouncing the order : January 09, 2026 आदेश / ORDER Per Sonjoy Sarma, Judicial Member:

The present appeal filed by

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →