BINAYAK EDUCATIONAL CHARITABLE TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERHAMPUR

ITA 519/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had produced details, but the Assessing Officer had not examined them. Therefore, in the interest of justice, the issues were restored to the Assessing Officer for re-adjudication.

What were the facts?

The assessee's appeal was filed against an ex-parte order by the NFAC. The assessee claimed to have provided details to the Assessing Officer, who treated the assessee as non-cooperative and wrongly considered its 12A registration as 80G registration.

What were the issues?

Whether the Assessing Officer correctly treated the assessee as non-cooperative and whether the assessment order was passed without considering the details provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 05/06/2026Pronounced: 05/06/2026

PerBench: This is an appeal filed by the assessee against the order of NFAC, Delhi in appeal no.NFAC/2016-17/10589971 dated 11/05/2026 for the assessment year 2017-18. 2. Shri P. K. Mishra & Himanshu Jena, ARs appeared on behalf of the assessee assisted by Miss Sahmita Kar and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the Assessing Officer has treated the assessee as non-cooperative.

The order continues below.

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