NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO EXEMPTION, BHUBANESWAR, BHUBANESWAR

ITA 377/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2016-174 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals and restored the matters to the Assessing Officer for fresh adjudication. This was subject to the assessee paying a cost of Rs. 10,000 in each case.

What were the facts?

The assessee, Nabadigant Educational Trust, filed four appeals before the ITAT due to delays. The assessee could not provide necessary details during assessment and appellate proceedings.

What were the issues?

Whether the appeals filed with significant delay should be admitted and if the case should be remanded to the Assessing Officer for fresh adjudication due to non-compliance by the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri P.R.Mohanty, Advocate assisted by Ms. Madhusmita Behera, Intern of The Law
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 05.06.2026Pronounced: 05.06.2026

PER BENCH: These four appeals filed by the assessee against the separate orders of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’], dated 05.08.2025 & 03.01.2025 for the assessment years 2012-13, 2014-15, 2016-17 & 2017-18, respectively.

2.

Shri P.R.Mohanty, ld. AR appeared on behalf of the assessee, who was assisted by Ms. Mudhusmita Behera, Intern of The Law College, Cuttack and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

ITA No.375-378/CTK/26 3. is delayed by 163 days, ITA No.376/CTK/2026 is delayed by 377 days, ITA No.377/CTK/2025 is delayed by 1

The order continues below.

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