AASTHA REHAB CARE SOCIETY,NIMOI COMPLEX V. INCOME TAX OFFICER, EXEMPTION CUTTACK

ITA 19/CTK/2025

AI Insights

The case involves Aastha Rehab Care Society, which appealed against the decision of the CIT(Exemptions), Hyderabad, rejecting their application for exemption under section 80G of the Income Tax Act. The tribunal noted that the CIT(Exemptions) had not provided a detailed reasoning for the rejection, which is a requirement under the Act. The tribunal found that the CIT(Exemptions) had not adhered to the procedural requirements of providing a speaking order and thus restored the matter for re-adjudication, allowing the CIT(Exemptions) to call for any further details if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473650 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR DUBEY
• Assessee Lawyers: PER BENCH; S PRAKASH KUMAR JENA; SANJAY KR. BEHURA; ANANTA NARAYAN SINGHBABU; ADVS
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Aastha Rehab Care Society At: Nimoi Complex, Nimchauri, PO: Chandini Chowk, Cuttack PAN/GIR No. (Appellant Assessee by Per Bench This is an orders of the ld CIT(Exemptions), Hyd Application No.CIT(Exp), Hyd/2024 year 2023-24 rejecting the applicatio 2. S/Shri Prakash Kumar Jena, Dr. Sanjay Kr. Behura & Ananta Narayan Singhbabu, ld AR ld CIT DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.19/CTK/2025 Assessment Year : 2023-24 Aastha Rehab Care Society At: Nimoi Complex, Nimchauri, PO: Chandini Chowk, Cuttack Vs. CIT(Exemptions), Hyderabad No.AADAA 8833 F (Appellant) .. ( Respondent Assessee by : S/Shri Prakash Kumar Jena, Dr. Sanjay Kr. Behura & Ananta Narayan Singhbabu, Advs Revenue by : Shri Saroj Kumar Dubey, CIT Date of Hearing : 29/01/20 Date of Pronouncement : 29/01/20 O R D E R This is an filed by the assessee are directed against the of the ld CIT(Exemptions), Hyderabad dated 10 CIT(Exp), Hyd/2024-25/12AA/12023 for the ass rejecting the application for exemption 80 G of the Act. Prakash Kumar Jena, Dr. Sanjay Kr. Behura & Ananta Narayan d ARs appeared for the assessee and Shri Saroj Kumat Dubey, DR appeared for the revenue. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER CIT(Exemptions), Respondent) Kumar Jena, Dr. Sanjay Kr. Behura & : Shri Saroj Kumar Dubey, CIT DR 2025 025 against the separate dated 10.12.2024 in for the assessment 80 G of the Act. Prakash Kumar Jena, Dr. Sanjay Kr. Behura & Ananta Narayan Saroj Kumat Dubey, ITA No.19/CTK/2025 Assessment Year : 2023-24 P a g e 2 | 4 3. Ld AR of the assessee drew our attention to para 3 of both the orders of ld CIT(E). It was submitted that all the information sought by the ld CIT(E) had been provided. It was the further submission that a non- speaking order has been passed whereby the assessee is unable to identify the reasons as to why the exemption has not been granted. It was the prayer that the ld CIT(E) may be directed to give the reasons for rejection of the registration of the Act. It was the submission that a perusal of the order of ld CIT(E) would show that the order rejecting the registration u/s 80 G is deemed to have been passed within six months from the end of the month in which the application is received by CIT (A) and six months have been crossed admittedly before granting rejecting registration u/s.80 G of the Act. 4. In reply, ld CIT DR submitted that the ld CIT(E) might have recorded the reasons in his order sheet and there is no deeming provisions. He submission that he had no objection if the issue is restored to the file of the ld CI(E) for passing a speaking order and reconsideration of the materials available. 5. We have considered the rival submissions. A perusal of the order of the ld CIT(E) shows that the last opportunity was granted for providing the details by the ld CIT(E) towards end of October, 2024 and the order has been passed in November, 2024. A perusal of the para 3 shows that the order of rejection is not a speaking order. The provision of the Act requires ITA No.19/CTK/2025 Assessment Year : 2023-24 P a g e 3 | 4 that the reasons be given in details while application is being rejected. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(E) for readjudication. The ld CIT(E) is also at liberty to call for any further details as may be required for adjudicating the issue of registration u/s 80G of the Act. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 29/01/2025. Sd/- Sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 29/01/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The appellant: Aastha Rehab Care Society At: Nimoi Complex, Nimchauri, PO: Chandini Chowk, Cuttack 2. The Respondent: CIT(E), Hyderabad 3. Pr.CIT, 4. DR, ITAT, 5. Guard file. //True Copy// ITA No.19/CTK/2025 Assessment Year : 2023-24 P a g e 4 | 4 "