UNIFIED ACTION COUNCIL,JAGANATH VIHAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.320/CTK/2026 Assessment Year: 2026-27 Unified Action Council CIT (EXEMPTION), HYDERABAD Plot No.8/229 (2nd Floor), Jaganath Vihar, Lane 12, Vs Baramunda Colony, Bhubaneswar, Odisha- 751003. (PAN: AAATU1764D) (Appellant) (Respondent)

Assessee by: Dr. Sanjay Behera &Anant Narayan Singhbabu, ARs Revenue by : Shri Ashim Kr. Chakraborty, CIT- DR Date of Hearing : 27.05.2026 Date of Pronouncement : 27.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order dated 20.02.2026 of the Ld. Commissioner of Income Tax (Exemption), Hyderabad [hereinafter referred to as the ‘CIT(E)’] rejecting the application filed in Form 10AB seeking renewal of registration u/s 80G of the Act.

ITA No.320/CTK/26 3. A perusal of the facts in the present case clearly shows that the assessee has not furnished relevant details before the ld. CIT(E). Consequently, the ld. CIT(E) has rejected the assessee’s application filed in Form 10AB seeking renewal of registration u/s 80G of the Act. However, so as to grant the assessee another opportunity to produce relevant details before the ld. CIT(E), the issues in this appeal are restored to the file of the ld. CIT(E) for readjudication after granting adequate opportunity of being heard to the assessee. However, looking to the non-cooperation of the assessee during the assessment proceedings and during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(E), we impose a cost of Rs.20,000/-(Rupees Twenty Thousand only) on the assessee to be payable to the Income Tax Appellate Tribunal Bar Association, Odisha, Cuttack within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(E) at the first hearing. Should the assessee not pay the above-mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(E) shall stand confirmed.

Cuttack, the 27th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

ITA No.320/CTK/26

Dated: 27.05.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar