RAMKRISHNA VIVEKANAND SOCIETY,DHANBAD vs. CIT EXEMPTION, PATNA

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 & 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.

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, is allowed for statistical purposes.