SHISHU NIKETAN TRUST,JAMSHEDPUR V. COMMISSIONER OF INCOME TAX (EXEMPTION), PATNA, PATNA

ITA 69/RAN/2025

AI Insights

The case involves Shishu Niketan Trust appealing against the decision of the CIT(Exemption), Patna, which denied them recognition under Section 80G of the Income Tax Act, 1961. The denial was initially due to a delay in the assessee's compliance with a notice from the CIT(Exemption). The Tribunal, considering the circumstances and the lack of serious objection from the Departmental Representative, decided to restore the matter to the CIT(Exemption) for a thorough examination, allowing the Trust another opportunity to comply and substantiate their eligibility for the 80G recognition.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826219 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 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. 69/Ran/2025 (Assessment Year-N/A) Shishu Niketan Trust, Road No. 19, farm Area, Kadma, Jamshedpur-831005 (Jharkhand) PAN No. AACTS 5425 P Vs. C.I.T.(Exemption), Patna. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Shubham Choudhary, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Patna dated 20/12/2024 denying the assessee the benefit of recognition under Section 80G of the Income Tax Act, 1961 (in short, the Act). 2. Shri Shubham Choudhary, ld. A.R. is 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. AR that there was a delay in submitting the compliance to the notice issued by the ld. CIT(E). It was a submission that consequently, the ld. CIT(E) denied the assessee the recognition sought under Section 80G of the Act. It was a prayer that the issues may be restored to the file of ld. CIT(E) so as to enable the assessee to comply with the notices within time. Printed from counselvise.com ITA No. 69/Ran/2025 Shishu Niketan Trust Vs CIT(E) 2 4. In reply, the ld. CIT-Departmental Representative did not raise any serious objection. 5. We have considered the rival submissions. As it is noticed that the assessee has complied with the notices, though belated, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(E) so as to grant the assessee adequate opportunity to substantiate its case before the ld. CIT(E). 6. In the result, this appeal is partly allowed for statistical purposes. 7. There is a delay of 22 days in filing of this appeal for which the assessee has filed necessary petition for condonation of delay. Considering the meagerness of the delay and the reasons given by the assessee, the delay in filing of the appeal is condoned and the appeal disposed off on merits. 8. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 06/01/2026. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 06/01/2026 *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 "