ANDHRA EVANGELICAL LUTHERAN CHURCH,GUNTUR vs. THE ASST. COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA

ITA 261/VIZ/2026Status: DisposedITAT Visakhapatnam18 September 2026AY 2012-138 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and remanded the matters for fresh adjudication. The assessee was granted an opportunity to represent its case properly before the CIT(A).

What were the facts?

The assessee failed to appear before the CIT(A) due to internal management disputes, leading to ex-parte orders. These disputes were significant enough to warrant intervention by the Andhra Pradesh High Court, which appointed a Controller for elections and management.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) given the severe management disputes that prevented proper representation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB-BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 18.09.2026

PER BENCH : These seven appeals by the Assessee are directed against the seven separate Orders all dated 24.01.2026 of the learned CIT(A), Hyderabad-11, Hyderabad, for the assessment years 2010-2011 to 2016-2017. 2. The learned Auth

The order continues below.

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