SIKHYA O PRAGATI CHARITABLE TRUST,BALASORE vs. ITO (EXEMPTION), CUTTACK, CUTTACK

ITA 760/CTK/2026Status: DisposedITAT Cuttack19 August 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the issues to the file of the CIT(Exemption) for re-adjudication on merits. The assessee was granted an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was delayed by 65 days, which was condoned by the tribunal. The CIT(Exemption) had passed an ex parte order due to the assessee's non-compliance.

What were the issues?

Whether the assessee should be granted another opportunity to be heard after an ex parte order was passed by the CIT(Exemption) due to non-compliance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 19/08/2026Pronounced: 19/08/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(Exemption) HYD [hereinafter referred to as the ‘CIT(E)’] in application no.CIT(Exemption), HYD/2025-26/12AA/17080 dated 02.02.2026. 2. Shri Somanath Sahoo, AR appeared on behalf of the assessee and Shri Jeetendra Kumar, CIT-DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 65 days. In this regard, the assessee has filed a petition for condonation of delay stating sufficient reasons for the dela

The order continues below.

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