RASTRA SAMVARDHAN SAMITI JHARKHAND ,RANCHI vs. COMMISSIONER OF INCOME TAX, EXEMPTION,PATNA , RANCHI

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ITA 448/RAN/2024Status: DisposedITAT Ranchi29 January 2026AY 2025-26Bench: Shri Sonjoy Sarma (Judicial Member), Shri Ratnesh Nandan Sahay (Accountant Member)1 pages

AI SummaryAllowed

Facts

The assessee trusts filed applications for registration under Section 80G of the Income Tax Act, 1961. The applications were rejected by the CIT(Exemption) due to non-submission of supporting documents. The assessee appealed to the Tribunal.

Held

The Tribunal noted that the appeals were filed by the assessees, but none appeared on their behalf. The Revenue's DR supported the CIT's order. However, the Tribunal decided to remand the issue back to the CIT(E) to re-examine the issue after giving the assessee an opportunity to be heard and submit documents.

Income Tax Appellate Tribunal, BENCH-RANCHI

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

order

: January 29, 2026 ORDER

Per Sonjoy Sarma, Judicial Member:

The present appeals filed by the different assessees are directed against the separate orders dated 24.09.24 & 23.09.24 passed by the CIT(Exemption), Patna rejecting application for registration u/s 80G of the Income Tax Act, 1961 (the ‘Act’) for Assessment Year 2025-26 respectively. Since the issues involved in both the appeals are common, therefore, the appeals are being heard together and disposed of by this & 449/Ran/2024 common order for the sake of convenience. First, we proceed to deal with .

Brief facts of the case are that the assessee is a trust and an application in Form 10AB dated 29.03.24 was filed by the assessee for grant of application for registration u/s 80G(5) of the Act. The ld. CIT(E) rejected the application for registration u/s 80G of the Act due to non- submission of supporting documents by the assessee.

Dissatisfied with the above order, the assessee has filed the present appeals before this Tribunal. At the time of hearing, none appeared on behalf of the assessee. Since issue involved requires adjudication and the appeal cannot keep pending indefinitely, therefore we heard the matters with the assistance of the ld. DR.

The ld. DR supported the order of the ld. CIT(E).

We, after hearing the ld. DR and perusing the materials available on record, find that the ld. CIT(E) rejected the application filed in Form 10AB for registration u/s 80G of the Act due to non-submission of supporting documents. We, therefore, in the interest of justice and fair play, feel it necessary to remand the issue back to the file of the ld. CIT(E) with a direction to re-examine the issue 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 application for registration u/s 80G of the Act. Hence, is allowed for statistical purposes.

& 449/Ran/2024 shall apply mutatis mutandis as well to ITA No.449/Ran/2024. Accordingly, is also allowed for statistical purposes.

In the result, both the captioned appeals are allowed for statistical purposes. Kolkata, the 29th January, 2026.