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Facts
The assessee, a non-profit company, filed applications for registration u/s 12A and approval u/s 80G of the Income Tax Act. The CIT(E) rejected these applications due to non-compliance by the assessee. The assessee appealed these rejections.
Held
The Tribunal noted that the assessee did not appear before the CIT(E) nor the Tribunal. However, the CIT(E) rejected the applications without considering the assessee's explanations and documents. Therefore, the Tribunal remanded the matters back to the CIT(E) for fresh examination.
Key Issues
Whether the CIT(E) erred in rejecting the applications for registration u/s 12A and approval u/s 80G without providing a proper opportunity of being heard to the assessee.
Sections Cited
12A, 80G, Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
order : January 07, 2026 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: Both the captioned appeals filed by the assessee are directed against the separate orders both dated 11.08.2025 passed by the CIT(Exemption), Patna rejecting final registration u/s 12A & regular approval u/s 80G of the Income Tax Act, 1961 (the ‘Act’) respectively. Since, the issues involved in both the appeals are relating to registration and relate to the same assessee, therefore, these appeals have been heard together and are being disposed of by this consolidated order.
I.T.A. Nos.406&407/Pat/2025 Mainstream School For Autism & Special Care Foundation 2. Brief facts of the case are that the assessee is a non-profit company and an application in Form 10AB was filed on 18.02.2025 by the assessee for grant of regular registration section 12A and regular approval u/s 80G of the Act. The ld. CIT(E) rejected both the applications for final registration u/s 12A and regular approval u/s 80G of the Act due to non-compliance on behalf of the assessee.
Dissatisfied with the above order, the assessee has filed the present appeals before this Tribunal. At the time of hearing, the assessee did not turn up before this Bench although Registry has issued notices to the assessee. As no one turned up at the time of hearing, we cannot keep this appeal pending for inordinate period, therefore, we heard the matters with the assistance of the ld. DR.
The ld. DR stated that the assessee is a habitual defaulter and it did not turn up before the ld. CIT(E) and even before this Bench, therefore, the present appeals need to be dismissed in limine.
We, after hearing the ld. DR and perusing the materials available on record, find that the assessee did not turn up before the ld. CIT(E) and the ld. CIT(E) rejected both the applications filed u/s 12A and 80G of the Act without considering the explanations and documents of the assessee. We, therefore, in the interest of justice and fair play, feel it necessary to remand both the issues back to the file of the ld. CIT(E) with a direction to re-examine the issues afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to comply all notices and submit all the relevant documents/details during the remand proceedings for granting of regular registration section 12A and regular approval u/s 80G of the Act.
&407/Pat/2025 Mainstream School For Autism & Special Care Foundation 5. In terms of the above, the appeals of the assessee are allowed for statistical purposes.