JHARKHAND KALYAN AWAM SEWA SANSTHAN,RANCHI vs. COMMISSIONER OF INCOME TAX,EXEMPTION,PATNA, RANCHI

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 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.