Loading judgment…
Facts
The assessee filed an appeal against an order by the CIT(Exemption) denying recognition under Section 80G. The assessee's Authorized Representative submitted that there was a delay in complying with the CIT(E)'s notice, leading to the denial. The assessee sought to restore the issue to the CIT(E) for compliance.
Held
The Tribunal noted that the assessee had eventually complied with the notices, though belatedly. In the interest of justice, the issues were restored to the file of the CIT(E) to grant the assessee an opportunity to substantiate its case. The delay in filing the appeal was also condoned.
Key Issues
Whether the denial of Section 80G recognition by the CIT(E) was justified due to a delay in compliance, and if the appeal should be restored to the CIT(E) for further opportunity.
Sections Cited
Section 80G of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri Shubham Choudhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 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 20/12/2024 denying the assessee the benefit of recognition under Section 80G of the Income Tax Act, 1961 (in short, the Act).
Shri Shubham Choudhary, ld. A.R. is represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.
It was submitted by the ld. AR that there was a delay in submitting the compliance to the notice issued by the ld. CIT(E). It was a submission that consequently, the ld. CIT(E) denied the assessee the recognition sought under Section 80G of the Act. It was a prayer that the issues may be restored to the file of ld. CIT(E) so as to enable the assessee to comply with the notices within time.
Shishu Niketan Trust Vs CIT(E) 4. In reply, the ld. CIT-Departmental Representative did not raise any serious objection.
We have considered the rival submissions. As it is noticed that the assessee has complied with the notices, though belated, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(E) so as to grant the assessee adequate opportunity to substantiate its case before the ld. CIT(E).
In the result, this appeal is partly allowed for statistical purposes.
There is a delay of 22 days in filing of this appeal for which the assessee has filed necessary petition for condonation of delay. Considering the meagerness of the delay and the reasons given by the assessee, the delay in filing of the appeal is condoned and the appeal disposed off on merits.
In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 06/01/2026.