SWAMI VIVEKANAND SEVA TRUST,JAMSHEDPUR V. COMMISSION OF INCOME TAX, EXEMPTION CIRCLE, PATNA

ITA 80/RAN/2025

AI Insights

This case involves an appeal by Swami Vivekanand Seva Trust against the order passed by the ld. CIT(E), Patna, dated 20.09.2024. The primary issue was the failure of the assessee to produce necessary documents before the ld. CIT(E) despite being given proper opportunities. The revenue represented by Shri Rajib Ranjan, CIT-DR, argued for upholding the order of the ld. CIT(E) due to non-compliance by the assessee. However, the tribunal decided to remand the case back to the ld. CIT(E) for a fresh adjudication, emphasizing the need to provide the assessee a fair opportunity to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826221 (ITAT-RANCHI)
• Duration Of Justice: 9 month(s) 7 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: 2024-2025
• Appeal Filed On: 29-03-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJIB RANJAN
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.80/RAN/2025 (निि ारण वर्ा / Assessment Year :2024-2025) Swami Vivekanand Seva Trust, C/o Ramakrishna Mission, Vivekanand Society, L-Road, Bistupur, Jharkhand-831001 Vs. CIT(Exemption) Circle Patna स्थायी लेखा सं./PAN No. : AACTS 8514 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Rajib Ranjan, CIT-DR सुनवाई की तारीख / Date of Hearing : 06/01/2026 घोषणा की तारीख/Date of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(E), Patna, dated 20.09.2024. 2. None for the assessee. 3. Ld. CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. CIT(E), therefore, requested for upholding the order of the ld.CIT(E). 4. We have considered the submissions of ld. CIT-DR. A perusal of the facts of the present case and the order of the ld. CIT(E) clearly shows that the assessee had not furnished the details before the ld. CIT(E). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(E) for readjudication afresh after granting the assessee adequate opportunity of being heard. Printed from counselvise.com ITA No.80/Ran/25 2 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 06/01/2026. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 06/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "