Incomplete Submission for Section 80G Registration: ITAT Remands Charitable Trust's Case for Fresh Adjudication [Read Order]
The tribunal observed that it was necessary to grant the trust another opportunity to address the CIT (Exemption)’s queries and substantiate its claims
![Incomplete Submission for Section 80G Registration: ITAT Remands Charitable Trusts Case for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Incomplete-Submission-Incomplete-Submission-for-Section-80G-Registration-ITAT-taxscan.jpg "Incomplete Submission for Section 80G Registration: ITAT Remands Charitable Trusts Case for Fresh Adjudication [Read Order]")
The Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) has remanded to the Commissioner of Income Tax (Exemption) for fresh adjudication for registration under Section 80G of the Income Tax Act, 1961, due to alleged incomplete information. Odisha Rising Foundation Trust,(assessee) a public charitable trust faced scrutiny for the Assessment Year (AY) 2025-26. The trust had...
The Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) has remanded to the Commissioner of Income Tax (Exemption) for fresh adjudication for registration under Section 80G of the Income Tax Act, 1961, due to alleged incomplete information.
Odisha Rising Foundation Trust,(assessee) a public charitable trust faced scrutiny for the Assessment Year (AY) 2025-26. The trust had obtained provisional approval under Section 80G(5)(iv) via Form No. 10AC on 12/11/2021, valid until AY 2024-25.
The CIT (Exemption) issued notices seeking detailed responses from the trust, including a point-wise reply and further details of donor’s lists for the past three years. The trust submitted clarifications, supporting documents, and evidence of its charitable activities, particularly those under Corporate Social Responsibility (CSR) as per Memoranda of Understanding (MOUs) with various organizations.
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Despite these submissions, the CIT (Exemption) rejected the Form No. 10AB application on 23/10/2024, citing incomplete information in response to a notice issued by the department. The rejection order stated that the genuineness of the trust’s activities and its expenditure toward its objectives could not be verified.
Aggrieved by the CIT (Exemption)’s order, the trust filed an appeal before the ITAT. The counsel for the assessee contended that the trust had fully complied with all notices, providing comprehensive documentary evidence, including photographs and activity reports, to substantiate its charitable work.
The counsel argued that the CIT (Exemption) ignored these submissions and failed to specify which information was incomplete, violating principles of natural justice. The counsel further submitted that if any documents were unsatisfactory, the CIT (Exemption) should have requested additional information rather than rejecting the application.
The two-member bench, comprising Duvvuru RL Reddy (Vice President) and Rakesh Mishra (Accountant Member) observed that the CIT (Exemption) rejected the application due to incomplete information, while the trust claimed to have submitted all required documents.
The tribunal observed that it was necessary to grant the trust another opportunity to address the CIT (Exemption)’s queries and substantiate its claims.
The tribunal set aside the CIT (Exemption)’s order and remanded the matter for fresh adjudication. The tribunal directed the CIT (Exemption) to provide the trust a fair opportunity to respond to all queries and submit additional evidence to justify the genuineness of its activities and eligibility for Section 80G registration.
The appeal of the assessee was allowed for statistical purposes.
To Read the full text of the Order CLICK HERE
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