AL ALMAAS HAIDER CHARITABLE TRUST ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX V. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, RANCHI

ITA 204/RAN/2025

AI Insights

The case involves AL ALMAAS HAIDER CHARITABLE TRUST, which appealed against the orders of the ld. CIT(E), Patna, dated 23/12/2024, which rejected the trust's claims for registration under Section 12A and recognition under Section 80G of the Income Tax Act for the Assessment Year 2024-25. The trust was represented by Shri M.K. Chowdhary, A.R., and the revenue by Shri Rajib Jain, CIT-DR. The tribunal noted that the trust had submitted substantial documents through the online portal, contrary to the CIT(E)'s assertion that no details were produced. Consequently, the tribunal restored the matter to the CIT(E) for a thorough re-examination of the trust's applications, ensuring the trust was given adequate opportunity to substantiate its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778044 (ITAT-RANCHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2024-2025
• Appeal Filed On: 21-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 204 & 206/Ran/2025 (Assessment Year:2024-25) AL ALMAAS HAIDER CHARITABLE TRUST, Shop No. First, first Floor, Gel Church Complex, AC Market, Ranchi-834001 (Jharkhand) PAN No. AAJTA 7349 B Vs. Exemption Ward, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 08/10/2025 Date of pronouncement 08/10/2025 O R D E R PER: BENCH 1. These are two appeals filed by the assessee against the orders of the ld. CIT(E), Patna both dated 23/12/2024 rejecting the assessee's claim for registration under Section 12A and recognition under Section 80G of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2024-25. 2. Shri M.K. Chowdhary, ld. AR represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue. 3. It was submitted by the ld. Authorised Representative that all the details called for by the ld. CIT(E) had been produced before the ld. CIT(E) on the online portal. The ld. AR drew our attention to page No. 7 to 66 of the paper book which are the copies of said responses. It was the submissions that the ld. CIT(E) has mentioned that no details have been produced. It was a prayer that Printed from counselvise.com ITA No. 204 & 206/Ran/2025 AL ALMAS Haider Charitable Trust Vs CIT(E) 2 the issues of the appeal may be restored to the file of the ld. CIT(E) so that physically everything can be shown to the ld. CIT(E) if so required. 4. In reply, the ld. CIT-DR submitted that he had no objection if the issues are restored back to the file of ld. CIT(E) for readjudication. 5. We have considered the rival submissions. A perusal of the facts in the present case shows that substantial documents have been produced by the assessee which is evidenced by the e-proceedings response acknowledgement slip at page No. 3 to 8 of the paper book. This being so, in the interest of justice, the issues in these appeal are restored to the file of ld. CIT(E) for readjudication of the issues of the grant of registration under Section 12A and recognition under Section 80G of the Act after granting the assessee adequate opportunity to substantiate its case. 6. In the result, the appeals of the assessee stands partly allowed for statistical purposes. Order announced in open court on 08/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 08/10/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "