DEEPAK NABAM LIVING HOME,PAPUM PARE vs. ITO, WARD - NORTH LAKHIMPUR, NORTH LAKHIMPUR

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ITA 282/GTY/2025Status: DisposedITAT Guwahati10 February 2026AY 2025-20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the issues in the appeals should be restored to the file of the CIT(E) for re-adjudication. The reasoning was based on the assessee's submission that it was not provided with adequate opportunity to furnish the required documentation and that procedural constraints prevented timely submission. The Tribunal acknowledged the assessee's prayer to present all details before the CIT(E). The ratio decidendi is that where an assessee claims inadequate opportunity and procedural difficulties in submitting documents for registration under Section 12A(1)(ac)(iii) and Section 80G, the matter should be remanded to the lower authority for a fresh adjudication after granting a proper opportunity. The operative direction is to restore the appeals to the file of the CIT(E) for re-adjudication.

What were the facts?

The assessee, Shri Deepak Nabam Living Home, filed applications for registration under Section 12A(1)(ac)(iii) and Section 80G of the Income-tax Act, 1961, as it is engaged in social and charitable activities. The appeals are against the orders of the Commissioner of Income Tax (Exemption), Kolkata (CIT(E)), dated 16.08.2025 and 24.08.2025, for the assessment year 2025-26. The assessee contended that the CIT(E) provided inadequate opportunity to furnish required documentation and that due to limited time and procedural constraints, the necessary documents could not be submitted within the stipulated period. The assessee prayed for the issues to be restored to the file of the CIT(E) for re-adjudication.

What were the issues?

1. Whether the assessee was provided with adequate opportunity by the CIT(E) to furnish documentation to support its applications for registration under Section 12A(1)(ac)(iii) and Section 80G of the Income-tax Act, 1961. Assessee's contentions: The assessee argued that the CIT(E) provided inadequate opportunity to furnish the required documentation. It was further submitted that due to limited timeframe and procedural constraints, the assessee was unable to gather and submit the necessary documents within the time limit. The assessee relied on the principle of natural justice and prayed for the matter to be restored to the file of the CIT(E) for proper adjudication. Revenue's contentions: The judgment does not record any specific contentions made by the Revenue.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Before: SHRI GEORGE MATHAN, JM & SHRI LAXMI PRASAD SAHU, AM

For Appellant: Shri Mohd Nazim, CA
For Respondent: Shri Sanjay Jha, DR
Hearing: 10.02.2026Pronounced: 10.02.2026

These are appeals filed by the assessee against the orders of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(E)”] in appeal nos. CIT (Exemption), Kolkata/2025-26/12AA/11180 & CIT (Exemption), Kolkata/2025- 26/12AA/11182 vide order dated 16.08.2025 & 24.08.2025 respectively.

2.

Shri Mohd Nazim, CA, represented on behalf of the assessee and Shri Sanjay Jha, DR represented on behalf of the Revenue.

4.

In the result, both the appeals of the assessee are partly allowed for statistical purposes.

Order pronounced in the open court on 10.02.2026.

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