KALINGA MOTOR SPORTS CLUB,BARIPADA vs. CIT(EXEMPTION), HYD, HYDERABAD

ITA 393/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2026-273 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the applications to the file of the CIT(E) to decide the issues on merits. This was done to grant the assessee another opportunity to present its case after the initial rejection due to lack of details and filing beyond the time limit.

What were the facts?

The assessee filed applications in Form 10AB seeking registration under sections 12AB and 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected these applications.

What were the issues?

Whether the applications for registration under sections 12AB and 80G were correctly rejected by the CIT(E) on grounds of incomplete details and delay in filing.

Which sections of the Income-tax Act were involved?

Section 12AB,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: 29/05/2026Pronounced: 29/05/2026

Heard together (2 matters)

ITA No.393/CTK/2026
ITA No.396/CTK/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench: These are two appeals filed by the assessee against the orders dated 07.03.2026 & 09.02.2026 of the Ld. Commissioner of Income Tax (Exemption), Hyderabad [hereinafter referred to as the ‘CIT(E)’] rejecting the application no.CIT(Exemption), HYD/2025- 26/12AA/12634 & CIT(Exemption), HYD/2025-26/12AA/12683 filed in Form 10AB seeking registration u/s 12AB & 80G of the Act respectively.

2.

Shri Purnendu Bhusan Mohanty, AR appeared on behalf of the assessee and Shri Arup Ch

The order continues below.

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