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Facts
The assessee filed appeals against the orders of the CIT(E), Patna, for AY 2023-24 and 2024-25, rejecting their claim for recognition under Section 80G(5) of the Income Tax Act. The assessee did not appear, but the CIT-DR represented the revenue. The CIT(E)'s order noted that while documents were submitted, no explanation was provided regarding an irrevocable clause.
Held
The Tribunal noted that the assessee did not provide a complete response to the CIT(E). Consequently, the appeals were restored to the file of the CIT(E) to provide the assessee with another opportunity to present their case.
Key Issues
Rejection of assessee's claim for recognition under Section 80G(5) and lack of proper explanation/response to the CIT(E).
Sections Cited
80G(5)
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
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).
None represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.
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