BLOSSOMS SCHOOL,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

ITA 459/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) did not consider the assessee's response to the rejection notice. Therefore, the appeals are restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee filed applications in Form 10AB seeking registration under sections 12AB and 80G. The CIT(E) rejected these applications for non-production of prior registration copies.

What were the issues?

Whether the CIT(E) properly considered the assessee's response before rejecting the applications for registration under sections 12AB and 80G.

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.458/CTK/2026
ITA No.459/CTK/2026

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

PerBench: These are two appeals filed by the assessee against the orders dated 24.02.2026 & 02.03.2026 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/17606 & CIT(Exemption), HYD/2025-26/12AA/12824 filed in Form 10AB seeking registration u/s 12AB & 80G of the Act respectively.

2.

Shri B. R. Pattnaik, AR appeared on behalf of the assessee and Shri Arup Chatterjee, ld. CIT D

The order continues below.

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