AVADH BIHARI SMARAK EDUCATIONAL TRUST,RANCHI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PATNA, RANCHI
Facts
The assessee filed an appeal against the order of the CIT(Exemption) denying the benefit of recognition under Section 80G of the Income Tax Act, 1961. The assessee's representative was absent, and an adjournment application was filed. The revenue was represented by the CIT-DR.
Held
The Tribunal noted that the assessee had not provided complete explanations and details before the CIT(E) regarding the issue raised on the irrevocable clause. Therefore, the appeal was restored to the file of the CIT(E) to provide the assessee another opportunity to substantiate its case.
Key Issues
Whether the assessee has provided sufficient explanation and details before the CIT(E) to substantiate its claim for recognition under Section 80G.
Sections Cited
Section 80G of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 446/Ran/2024 (Assessment Year-2025-26) Avadh Bihari Smarak Educational C.I.T.(Exemption), Trust, Patna. Vs. SC Block-B, Gangajal Valley Apartment, Near Sirdi Sai Hospital, Bariatu, Ranchi-834009 (Jharkhand) PAN No. AAITA 2878 C Appellant/ Assessee Respondent/ Revenue
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)
ITA No. 446/Ran/2024 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.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 07/01/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi