RAMKRISHNA VIVEKANAND SOCIETY,DHANBAD vs. CIT EXEMPTION, PATNA
Facts
The assessee filed applications for registration under section 80G of the Income Tax Act for assessment years 2023-24 and 2024-25. The CIT(Exemption) rejected these applications due to non-submission of supporting documents by the assessee. The assessee did not appear before the CIT(E) and subsequently filed appeals before the Tribunal.
Held
The Tribunal observed that the assessee failed to appear before the CIT(E) and did not submit necessary documents, leading to the rejection of the application. Considering the interest of justice, the Tribunal decided to remand the issue back to the CIT(E) for fresh examination after providing the assessee a reasonable opportunity to be heard and submit documents.
Key Issues
Whether the CIT(Exemption) was justified in rejecting the application for registration under section 80G for non-submission of documents and whether the matter should be remanded for fresh consideration.
Sections Cited
80G of the Income Tax Act, 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. Nos.490 & 491/Ran/2024 Assessment Years: 2023-24 & 2024-25 Ramkrishna Vivekanand Society….…….…............................……….……Appellant Opp K Worah Building Bank More Dhanbad – 826001.. [PAN: AAATR2052D] vs. CIT (Exemption), Patna............……….…..….........……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak, DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 13, 2026 Date of pronouncing the order : January 15, 2026 ORDER Per Sonjoy Sarma, Judicial Member: The present appeals filed by the assessee are directed against the separate orders both dated 25.10.2024 passed by the CIT(Exemption), Patna rejecting application for registration u/s 80G of the Income Tax Act, 1961 (the ‘Act’) for Assessment Years 2023-24 & 2024-25 respectively. Since the issues involved in both the appeals are common and relate to the same assessee, therefore, the appeals are being heard together and disposed of by this common order for the sake of convenience. First, we proceed to deal with ITA No.490/Ran/2024.
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
I.T.A. Nos.490 & 491/Ran/2024 Ramkrishna Vivekanand Society
application for registration u/s 80G of the Act due to non-submission of supporting documents by the assessee. 3. 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. However, an application seeking adjournment of the case was filed. Since issue involved requires adjudication and the appeal cannot keep pending indefinitely, the adjournment application is rejected, we heard the matters with the assistance of the ld. DR.
The ld. DR stated that the assessee is a habitual defaulter and the present appeal of the assessee may be dismissed.
We, after hearing the ld. DR and perusing the materials available on record, find that the assessee did not turn up before the ld. CIT(E) and 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, ITA No.490/Ran/2024 is allowed for statistical purposes.
Since the facts and issues involved in ITA No.491/Ran/2024 are identical to those in ITA No.490/Ran/2024, therefore, our above decision in ITA No.490/Ran/2024 shall apply mutatis mutandis as well to ITA No.491/Ran/2024. Accordingly, ITA No.491/Ran/2024 is also allowed for statistical purposes.
I.T.A. Nos.490 & 491/Ran/2024 Ramkrishna Vivekanand Society
In the result, both the captioned appeals are allowed for statistical purposes. Kolkata, the 15th January, 2026.
Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member
Dated: 15.01.2026. RS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
