JHARKHAND KALYAN AWAM SEWA SANSTHAN,RANCHI vs. COMMISSIONER OF INCOME TAX,EXEMPTION,PATNA, RANCHI
Facts
The assessee, a trust, applied for registration under section 80G of the Income Tax Act. The CIT(E) rejected the application due to non-submission of satisfactory evidence by the assessee.
Held
The Tribunal found that the assessee failed to produce relevant documents before the CIT(E), leading to the rejection of the application. The Tribunal remanded the issue back to the CIT(E) for re-examination.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration under section 80G due to non-submission of documents by the assessee.
Sections Cited
80G, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH-RANCHI
Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.453/Ran/2024 Assessment Year: 2025-26 Jharkhand Kalyan Awam Sewa Sansthan…………..….….…………….…….…............................……….……Appellant VI Ghiri, P.O Kamray, P.S Ratu, Ranchi-835222. [PAN: AABTJ0991J] vs. CIT (Exemption), Patna………..................................……........……...…..…..Respondent Appearances by: Shri P S Paul, CA appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 14, 2026 Date of pronouncing the order : January 19, 2026 ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 23.09.2024 passed by the CIT(Exemption), Patna rejecting application for registration u/s 80G of the Income Tax Act, 1961 (the ‘Act’).
Brief facts of the case are that the assessee is a trust and an application in Form 10AB was filed by the assessee for grant of application for registration u/s 80G of the Act. The ld. CIT(E) rejected the application for registration u/s 80G of the Act due to non-submission of satisfactory evidences by the assessee.
Dissatisfied with the above order, the assessee has filed the present appeals before this Tribunal. At the time of hearing, the ld. AR submitted that the assessee is now ready to submit the relevant documents for
I.T.A. No.453/Ran/2024 Jharkhand Kalyan Awam Sewa Sansthan
registration u/s 80G of the Act and prayed that the appeal may be remanded back to the file of the ld. CIT(E).
The ld. DR did not object to the above submission of the ld. AR.
We, after hearing both the parties and perusing the materials available on record, find that the assessee did not produce the relevan documents before the ld. CIT(E) and the ld. CIT(E) rejected the application for registration u/s 80G of the Act due to non-submission of documents. We, therefore, on the request of the assessee and 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.
In terms of the above, the appeals of the assessee are allowed for statistical purposes.
Kolkata, the 19th January, 2026.
Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member
Dated: 19.01.2026. RS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A)- 4. CIT- ,
I.T.A. No.453/Ran/2024 Jharkhand Kalyan Awam Sewa Sansthan
CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
