KALKI TRUST FOR RURAL SERVICE,CHITTOOR vs. ITO, EXEMPTION WARD, TIRUPATI

ITA 513/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee deserves one more opportunity to prosecute its appeal on merits before the CIT(A). The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a charitable trust, filed an appeal before the CIT(A) which was dismissed ex parte as the assessee failed to respond to notices. The assessee contended they did not get an adequate opportunity to present their case.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard before the appeal was dismissed ex parte by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 08/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Kalki Trust for Rural Service (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), Chennai-18 (“Ld. CIT(A)”) dated 10.12.2025 for the A.Y. 2016-17. 2. The assessee has raised the following grounds of appeal:

3.

The brief facts of the case are that the assessee is a charitable trust, had filed an appeal before the Ld. CIT(A) against the assessment order dated 24.12.2018 passed by the Assessing Officer under section 143(3) of the Income-tax Act,

The order continues below.

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