AVADH BIHARI SMARAK EDUCATIONAL TRUST,RANCHI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PATNA, RANCHI

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ITA 446/RAN/2024Status: DisposedITAT Ranchi07 January 2026AY 2025-26Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(Exemption) to grant the assessee another opportunity to present its case and substantiate its claims. The assessee failed to provide a satisfactory response regarding the irrevocable clause.

What were the facts?

The assessee, Avadh Bihari Smarak Educational Trust, appealed against the denial of recognition under Section 80G by the CIT(Exemption). The assessee did not provide complete explanations or all necessary details to the CIT(E).

What were the issues?

Whether the assessee provided sufficient explanation and documentation to the CIT(Exemption) for obtaining recognition under Section 80G, particularly concerning the irrevocable clause.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Rajib Jain, CIT-DR
Hearing: 07/01/2026Pronounced: 07/01/2026

Assessee represented by None Department represented by Shri Rajib Jain, CIT-DR Date of hearing 07/01/2026 Date of pronouncement 07/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Patna dated 23/09/2024 denying the assessee the benefit of recognition under Section 80G of the Income Tax Act, 1961 (in short, the Act).

2.

None represented on behalf of the assessee and only adjournment application is filed and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.

3.

A perusal of the order of the ld. CIT(E) shows that in para 4, the ld. CIT(E) has recorded that the documents have been submitted but no explanation has been given on the issue raised on the irrevocable clause. As it is noticed that the assessee has not given response in its entirety before the ld. CIT(E)

Avadh Bihari Smarak Educational Trust Vs CIT(E) and the assessee has not provided all the details before the ld. CIT(E), therefore, the issues in this appeal are restored to the file of ld. CIT(E) to grant the assessee another opportunity to substantiate its case before the ld. CIT(E). 4. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 07/01/2026.

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