NEXGENHUMAN,PATNA V. CIT(EXEMPTION), PATNA

ITA 259/PAT/2024

AI Insights

Nexgenhuman, a trust established for charitable activities, appealed against the order of the Commissioner of Income Tax (Exemption), Patna, which had rejected their application for regular registration under Section 12A of the Income Tax Act due to non-compliance in providing necessary documents. The tribunal, considering the circumstances and the lack of objections from the Departmental Representative, decided to remit the case back to the CIT(Exemption) for a fresh evaluation, allowing the assessee another opportunity to present the required documentation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633344 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Laws Referred To: Section 12A of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH: PATNA VIRTUAL HEARING AT KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी संजय अवèथी, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member&Shri Sanjay Awasthi, Accountant Member] I.T.A. No. 259/Pat/2024 Assessment Year: 2023-24 Nexgenhuman (PAN: AACTN 8846 M) Vs. CIT(Exemption), Patna Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 14.05.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 10.06.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri R. K. Jha, CA For the revenue / राजèव कȧ ओर से Rinku Singh, CITDR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Exemption),Patna (hereinafter referred to as the Ld. CIT(A)] dated 28.08.2023 for AY 2023-24. 2 I.T.A. No. 259/Pat/2024 Assessment Year: 2023-24 Nexgenhuman 2. It appears from the report of the registry that the appeal has been filed after a delay of 116 days for this the assessee has filed condonation petition. On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned. 3. Brief facts of the case of the assessee is that the assessee is a trust established on 20.03.2018 to carry out charitable activities in the field of education, medical relief to the poor and other in its objects. An application in Form 10AB was filed for grant of regular registration under sub-clause (iii) of Clause (ac) of sub-section 1 of Section 12A of the Act. The Ld. CIT(E ) requested from the assessee to submit documents in support of activities but there was non-compliance on behalf of the assessee nor the assessee produced any bank statement, bank ledger and evidence in support of activities claimed as a result of which, the application filed by the assessee has been rejected and accordingly provisional registration granted has also been cancelled. 4. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 5. The Ld. A.R instead of arguing into the merit of the case has only prayed that the appeal of the assessee be restored to the file of Ld. CIT(E ) for fresh consideration by affording an opportunity to the assessee to place all the facts required for registration. 6. Contrary to that the Ld. D.R did not raise any objection in remitting the appeal back to the file of Ld. CIT(E ). 7. Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order, it appears to us the assessee filed an application in form 10AB for granting of regular registration, the assessee has been asked to furnish documents but there was non-compliance on behalf of the assessee, as a result of which, the application was rejected as well as provisional registration has also been cancelled. 8. Keeping in view, the submission made by the assessee and considering the facts 3 I.T.A. No. 259/Pat/2024 Assessment Year: 2023-24 Nexgenhuman of the case, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) for fresh adjudication. The assessee is directed to co-operate in the proceedings and furnish all the required documents for granting registration. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 10th June, 2025 Sd/- Sd/- (Sanjay Awasthi /संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 10th June, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Nexgenhuman, 24, Jagat Apartment, Bank Road, West Gandhi Maidan, Bihar-800001 2. Respondent – CIT(Exemption), Patna 3. Ld. Pr. CIT- , Patna 4. DR, Patna Bench, Patna True Copy By Order Assistant Registrar /Sr. Private Secretary ITAT, Patna Bench, Patna "