NARMADA FOUNDATION AND CHARITABLE TRUST,NADA vs. COMMISSIONER OF ICNOME TAX (EXEMPTION), HYDERABAD, CAMP OFFICE - BHUBANESWAR

ITA 367/CTK/2026Status: DisposedITAT Cuttack29 May 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal set aside the order of the CIT(E) and restored the issues to the CIT(E)'s file. The CIT(E) is directed to pass a speaking order after granting the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed an application in Form 10AB seeking registration under Section 12AB. The CIT(E) rejected the application without considering the case on merits and due to non-furnishing of relevant details by the assessee.

What were the issues?

Whether the CIT(E) correctly rejected the application for registration without considering the merits and providing an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 29/05/2026Pronounced: 29/05/2026

Per Bench: This is an appeal filed by the assessee against the order of CIT(E), Hyderabad [‘CIT(E)’] in application no.CIT(Exemption),HYD/2024-25/12AA/12537 dated 09/12/2024 for the assessment year 2025-26. 2. Shri Purnendu Bhusan Mohanty, AR appeared on behalf of the assessee and Shri Arup Chatterjee, ld. CIT DR represented on behalf of the revenue.

3.

A perusal of the facts in the present case clearly shows that the ld. CIT(E) has rejected the assessee’s applications in Form 10AB seeking registration u/s 12AB

The order continues below.

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