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Facts
Two assessees, Rastra Samvardhan Samiti and Girija Memorial Welfare Trust, filed appeals against orders from the CIT(Exemption), Patna, which rejected their applications for registration under Section 80G of the Income Tax Act, 1961. The rejection was due to the non-submission of supporting documents by the assessees.
Held
The Tribunal noted that the CIT(E) rejected the applications for registration under Section 80G due to non-submission of supporting documents. In the interest of justice, the Tribunal decided to remand the issue back to the CIT(E) for a fresh examination, allowing the assessee a reasonable opportunity to be heard and to submit necessary documents.
Key Issues
Whether the rejection of applications for registration under Section 80G by the CIT(E) due to non-submission of supporting documents was justified, and if not, whether the case should be remanded.
Sections Cited
80G, 80G(5)
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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 ITA No.448/Ran/2024.
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.
Since the facts and issues involved in both the appeals are identical and common, therefore, our above decision in ITA No.448/Ran/2024
In the result, both the captioned appeals are allowed for statistical purposes. Kolkata, the 29th January, 2026.