SRIJAN SHODH,SANSTHAN vs. CIT, EXEMPTION, PATNA

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ITA 25/RAN/2025Status: DisposedITAT Ranchi05 January 2026AY 2023-24Bench: 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(E) to grant the assessee another opportunity to present its case and substantiate its claim. This was due to the assessee not providing a complete response before the CIT(E).

What were the facts?

The assessee filed appeals against the orders of the CIT(E) rejecting their claim for recognition under Section 80G(5). The CIT(E) noted that while documents were submitted, no explanation was provided regarding the irrevocable clause.

What were the issues?

Whether the assessee's claim for recognition under Section 80G(5) should be granted, considering the lack of explanation on the irrevocable clause.

Which sections of the Income-tax Act were involved?

Section 80G(5)

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: 05/01/2026Pronounced: 05/01/2026

Assessee represented by None Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 05/01/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessee against the orders of the ld. CIT(E), Patna both dated 30/11/2024 for the A.Y. 2023-24 and 2024-25 respectively in rejecting the assessee's claim for recognition under Section 80G(5) of the Income Tax Act, 1961 (in short, the Act).

2.

None represented on behalf of the assessee 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), the issues in these appeals are restored to the file of ld. CIT(E) to grant the assessee another opportunity to substantiate its case before the ld. CIT(E).

& 26/Ran/2025 Srijan Shodh Sansthan Vs CIT(E) 4. In the result, both the appeals of assessee are partly allowed for statistical purpose. Order announced in open court on 05/01/2026

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