ANSUMAN MEMORIAL TRUST,KUMARI ,JARAKA vs. CIT(EXEMPTION), HYDERABAD

ITA 407/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2025-20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee admittedly had no registration prior to April 1, 2021, and that any granted registration cannot be withdrawn without a show-cause notice. The order of the CIT(Exemption) was set aside, and the issues were restored for adjudication after considering the assessee's evidence.

What were the facts?

The assessee trust applied for registration under Section 80G, but the CIT(Exemption) refused it, stating the assessee failed to provide proof of registration prior to April 1, 2021. The assessee argued they obtained their first registration on November 14, 2022, and requested the issue be readjudicated.

What were the issues?

Whether the CIT(Exemption) erred in refusing 80G registration due to lack of prior registration, and if the matter should be remanded for fresh consideration of evidence.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Laxmikanta Panda, CA
For Respondent: Shri Vijaya Singh, Sr DR
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench This is an appeal filed by the assessee against the refusal to grant the registration u/s 80G by the ld. CIT(Exemption) [‘CIT(E)’] vide its order dated 24/02/2026 for the assessment year 2025-26. 2. Shri Laxmikanta Panda, CA, appeared on behalf of the assessee and Shri Vijay Singh , Sr. DR appeared on behalf of the revenue.

3.

The ld. AR drew our attention to para 3 of the order of the ld. CIT(E) which reads as follows:

“3. However, the assessee has failed to furnish the registration copy evidencing registration prior to 01.04.2021, despite opportunity being provided. In the absence of proof of registration prior to 01.04.2021, the assesse's application for

The order continues below.

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