DEEPAK NABAM LIVING HOME, D N M IN CHRIST SENKI PARK, ITANAGAR PAPUMPARE V. ITO, WARD - NORTH LAKHIMPUR, NORTH LAKHIMPUR

ITA 283/GTY/2025

AI Insights

The case involves appeals by Shri Deepak Nabam Living Home against the orders of the Commissioner of Income Tax (Exemption), Kolkata, concerning the rejection of their applications for registration under sections 12A(1)(ac)(iii) and 80G of the Income-tax Act, 1961. The assessee argued that they were not given sufficient opportunity to furnish necessary documentation to support their applications due to procedural constraints and limited time. The tribunal found merit in the assessee's plea for a more thorough consideration of their applications and decided to remand the case back to the CIT(E) for a detailed re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835793 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2025-2026
• Appeal Filed On: 24-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY JHA
• Assessee Lawyers: MOHD NAZIM
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (THROUGH VIRTUAL HEARING AT KOLKATA) BEFORE SHRI GEORGE MATHAN, JM AND SHRI LAXMI PRASAD SAHU, AM ITA Nos. 282 & 283/GTY/2025 (Assessment Years:2025-26) Shri Deepak Nabam Living Home DNM in Christ Senki Park, Itanagar, papum Pare, Itanagar-791110, Arunachal Pradesh Vs. ITO, Ward, North Lakhimpur, PIN-787001,Assam (Appellant) (Respondent) PAN No. AADAD3354N Assessee by : Shri Mohd Nazim, CA Revenue by : Shri Sanjay Jha, DR Date of hearing: 10.02.2026 Date of pronouncement: 10.02.2026 O R D E R Per George Mathan, JM: These are appeals filed by the assessee against the orders of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(E)”] in appeal nos. CIT (Exemption), Kolkata/2025-26/12AA/11180 & CIT (Exemption), Kolkata/2025- 26/12AA/11182 vide order dated 16.08.2025 & 24.08.2025 respectively. 2. Shri Mohd Nazim, CA, represented on behalf of the assessee and Shri Sanjay Jha, DR represented on behalf of the Revenue. Printed from counselvise.com Page | 2 ITA Nos. 282 & 283/GTY/2025 Shri Deepak Nabam Living Home; A.Y. 2025-26 3. It was submitted that the assessee filed applications for registration u/s 12A(1)(ac)(iii) & 80G of the Income-tax Act, 1961 (the Act) as it is engaged in social and charitable activities. It was submitted that the CIT(E) provided inadequate opportunity to furnish the required documentation to support the application. It was further submitted that due to limited timeframe and procedural constraints, the assessee was unable to gather and submit the necessary documents within the time limit. It was a prayer that the issues may be restored to the file of the CIT(E), so that the assessee would provide all the details before the ld. CIT(E). This being so, and in the interests of justice, we are of the view that the issues in this appeal must be restored to the file of the ld. CIT(E) for re-adjudication after granting the assessee adequate opportunity of being heard. 4. In the result, both the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 10.02.2026. Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 10.02.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA Nos. 282 & 283/GTY/2025 Shri Deepak Nabam Living Home; A.Y. 2025-26 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "