JHARKHAND KALYAN AWAM SEWA SANSTHAN,RANCHI V. COMMISSIONER OF INCOME TAX,EXEMPTION,PATNA, RANCHI

ITA 453/RAN/2024

AI Insights

The case involves the Jharkhand Kalyan Awam Sewa Sansthan, a trust, which appealed against the decision of the CIT (Exemption), Patna, rejecting their application for registration under section 80G of the Income Tax Act, 1961. The initial rejection was due to the non-submission of satisfactory evidence by the trust. During the tribunal hearing, the trust expressed readiness to submit the required documents, leading to the decision to remand the case back to the CIT (Exemption) for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831569 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 28-11-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.453/Ran/2024 Assessment Year: 2025-26 Jharkhand Kalyan Awam Sewa Sansthan…………..….….…………….…….…............................……….……Appellant VI Ghiri, P.O Kamray, P.S Ratu, Ranchi-835222. [PAN: AABTJ0991J] vs. CIT (Exemption), Patna………..................................……........……...…..…..Respondent Appearances by: Shri P S Paul, CA appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 14, 2026 Date of pronouncing the order : January 19, 2026 ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 23.09.2024 passed by the CIT(Exemption), Patna rejecting application for registration u/s 80G of the Income Tax Act, 1961 (the ‘Act’). 2. Brief facts of the case are that the assessee is a trust and an application in Form 10AB was filed by the assessee for grant of application for registration u/s 80G of the Act. The ld. CIT(E) rejected the application for registration u/s 80G of the Act due to non-submission of satisfactory evidences by the assessee. 3. Dissatisfied with the above order, the assessee has filed the present appeals before this Tribunal. At the time of hearing, the ld. AR submitted that the assessee is now ready to submit the relevant documents for Printed from counselvise.com I.T.A. No.453/Ran/2024 Jharkhand Kalyan Awam Sewa Sansthan 2 registration u/s 80G of the Act and prayed that the appeal may be remanded back to the file of the ld. CIT(E). 4. The ld. DR did not object to the above submission of the ld. AR. 5. We, after hearing both the parties and perusing the materials available on record, find that the assessee did not produce the relevan documents before the ld. CIT(E) and the ld. CIT(E) rejected the application for registration u/s 80G of the Act due to non-submission of documents. We, therefore, on the request of the assessee and in the interest of justice and fair play, feel it necessary to remand the issue back to the file of the ld. CIT(E) with a direction to re-examine the issue afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to comply all notices and submit all the relevant documents/details during the remand proceedings for granting of application for registration u/s 80G of the Act. 6. In terms of the above, the appeals of the assessee are allowed for statistical purposes. Kolkata, the 19th January, 2026. Sd/- Sd/- [Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 19.01.2026. RS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A)- 4. CIT- , Printed from counselvise.com I.T.A. No.453/Ran/2024 Jharkhand Kalyan Awam Sewa Sansthan 3 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "