ITAT Acknowledges Assessee’s Non-Appearance Due to Medical Emergency: Restores 80G Approval Matter to CIT(E) [Read Order]
The bench restored the matter to CIT(E), noting the assessee’s inability to respond to notices due to a medical emergency involving its trustee.
![ITAT Acknowledges Assessee’s Non-Appearance Due to Medical Emergency: Restores 80G Approval Matter to CIT(E) [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/2057546-itat-acknowledges-medical-emergency-restores-80g-matter-cite-taxscan.webp "ITAT Acknowledges Assessee’s Non-Appearance Due to Medical Emergency: Restores 80G Approval Matter to CIT(E) [Read Order]")
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has set aside the cancellation of registration under Section 80G of the Income Tax Act, 1961, for Rishi Samskruti Vidya Kendra, a trust based in Bangalore, noting the medical emergency faced by the trustee.
Coming to the facts of the case, in the order dated 23.12.2024, the Commissioner of Income Tax (Exemptions) [CIT(E)] cancelled the trust’s approval under Section 80G, which allows donors to claim tax deductions on contributions made to charitable institutions. The cancellation was prompted by the trust’s failure to respond to notices dated 18.10.2024 and 08.11.2024, which sought documents to verify the genuineness of its activities and compliance with Section 80G(5) conditions. The trust had initially received provisional approval under Section 80G on 31.12.2021 and applied for final approval on 29.06.2024.
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The assessee, who was aggrieved by the above order, appealed before the ITAT for relief.
The assessee’s counsel contended that the trustee of the trust was a 76-year-old who was responsible for financial and statutory affairs and who had suffered a severe knee injury and was advised to complete bed rest for three months.
The assessee’s counsel further submitted that it met all conditions under Section 80G(5) and highlighted its valid registration under Section 12A of the Income Tax Act, which had already established the genuineness of its activities before the CIT(E).
The ITAT acknowledged the medical emergency as a valid reason for the trust’s non-appearance. By considering the principles of natural justice, the Tribunal remanded the matter back to the CIT(E) for a fresh decision.
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The appeal was partly allowed for statistical purposes, and the order was pronounced on 25.06.2025. This ruling underscores the judiciary’s commitment to ensuring fair opportunities for assessees, especially in cases involving unforeseen hardships.
The ITAT, comprising Keshav Dubey (Judicial Member) and Laxmi Prasad Sahu (Technical Member), allowed the assessee’s appeal.
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