MAHESH PODDAR JANKALYAN SANSTHAN,RANCHI vs. ITO, EXEMPTION WARD, RANCHI

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ITA 284/RAN/2025Status: DisposedITAT Ranchi05 March 2026Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages

AI SummaryAllowed

Facts

The assessee filed an appeal against the order of the CIT(Exemption). The CIT(DR) submitted that the assessee was given sufficient opportunities but did not appear and only furnished part compliance. The CIT(E) rejected the application for regular approval under Section 80G(5) of the Act due to non-compliance.

Held

The Tribunal noted that the assessee did not fully respond to notices. However, considering the facts, the Tribunal felt that the assessee should be granted another opportunity to present its case before the CIT(E). The issues were restored to the file of CIT(E) for readjudication.

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Rajib Jain, CIT-DR

Hearing: 11/02/2026Pronounced: 05/03/2026

This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Patna dated 27/06/2025.

None represented on behalf of the assessee but Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.

The ld. CIT-DR submitted that the ld. CIT(E) provided sufficient opportunities to the assessee, the assessee did not appear before the ld. CIT(A) and only furnished part compliance/details. He strongly supported the order passed by the ld. CIT(E).

We have considered the facts and we have also perused the orders of the lower authorities. A perusal of the order of the ld. CIT(E) in the impugned case shows that the ld. CIT(E) has recorded in his order that multiple opportunities had been given to the assessee right from 15/01/2025 to Mahesh Poddar Jankalyan Sansthan vs ITO(E)

03/06/2025 and the assessee has chosen to only part comply with the notices issued to the assessee. As it is noticed that the assessee has not responded to the notices completely, the ld. CIT(E) has rejected the application for grant of regular approval under Section 80G(5) of the Act. Considering the facts of the case, we are of the view that the assessee must be granted another opportunity to represent its case before the ld. CIT(E). In the circumstances, we restore the issues in the appeal back to the file of ld. CIT(E) for readjudication after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate in the set aside proceedings before the ld. CIT(E). The assessee is also directed to furnish all the documents with its possession before the ld. CIT(E) to substantiate its claim.

It is also directed that the assessee should not seek adjournment without there being a justified reason.

In the result, appeal of the assessee stands allowed for statistical purposes.

Order pronounced in open court on 05/03/2026.