ANISHA CHARITABLE FOUNDATION,PATNA V. CIT (EXEMPTION), PATNA

ITA 71/PAT/2025

AI Insights

The case involves Anishal Charitable Foundation appealing against the decision of the CIT(Exemption), Patna, which denied them recognition under section 80G of the Income Tax Act for the assessment year 2025-2026. The denial was based on the submission of a wrong form by the assessee. The Tribunal noted that the assessee had a permanent registration under section 12A of the Act and considered the denial of section 80G recognition as a technical default. The Tribunal decided to restore the matter to the CIT(Exemption) to allow the assessee to correct the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705798 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Section 80G of the Income Tax Act, Section 12A of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJAT DATTA
• Assessee Lawyers: AMAN RAJA
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.71/PAT/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Anishal Charitable Foundation 402, Niharika Apartment, Bailey Road, Sheikhpura, Patna Vs CIT(Exemtpion), Patna PAN No. :AAVCA 8490 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Aman Raja, AR राजस्व की ओर से /Revenue by : Shri Rajat Datta, CIT-DR सुनवाई की तारीख / Date of Hearing : 26/06/2025 घोषणा की तारीख/Date of Pronouncement : 30/06/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Id. CIT(Exemption), Patna, dated 26.12.2024, passed in DIN & Order No.ITBA/EXM/F/EXM45/2024-25/1071595945(1) for the assessment year 2025-2026, denying the assessee the benefit of recognition u/s.80G of the Act. 2. It was submitted by the ld. AR that the ld. CIT€ has denied the recognition u/s.80G of the Act on the ground that the assessee has filed wrong form. It was the submission that the assessee has been granted permanent registration u/s.12A of the Act. It was the prayer that the issue may be restored to the file of the ld. CIT(E) with liberty to assessee to rectify the mistakes/defects in the application for the recognition u/s.80G of the Act. ITA No.71/PAT/2025 2 3. In reply, ld CIT-DR vehemently supported the order of the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(E) shows that the ld. CIT(E) has denied the recognition u/s.80G of the Act on the ground that wrong form has been filed by the assessee. Admittedly, the assessee confirms the mistake as taken place. This being so, as it is only a technical default, in the interest of justice, the issues in this appeal are restored to the file of ld.CIT(E) for readjudication after granting the assessee adequate opportunity of being heard. Ld.CIT(E) shall grant the assessee adequate opportunity to rectify any mistakes/defects in its application for recognition u/s.80G of the Act. We directed so because of the fact that it has been confirmed that the assessee had already been granted registration u/s.12A of the Act. In these circumstances, the appeal of the assessee is partly allowed for statistical purposes. 5. In the result, appeal of assessee is partly allowed for statistical purposes. Order pronounced in the open court on 30/06/2025. Sd/- (SANJY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; ददनाांक Dated 30/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna 6. गार्ड फाईल / Guard file. ITA No.71/PAT/2025 3 आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna सत्यापपत प्रतत //True Copy// "