JNANAPRABHA MISSION,KHORDHA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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ITA 321/CTK/2026Status: DisposedITAT Cuttack27 May 2026AY 2026-273 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(E) for readjudication, granting the assessee another opportunity to submit necessary details. A cost of Rs. 20,000/- was imposed on the assessee for each appeal due to non-cooperation.

What were the facts?

The assessee filed applications in Form 10AB seeking renewal of registration under sections 12AB and 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected these applications due to the assessee not furnishing relevant details.

What were the issues?

Whether the rejection of renewal applications for registration under sections 12AB and 80G was justified without providing adequate opportunity to the assessee to furnish details.

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, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Dr. Sanjay Behera &Anant Narayan Singhbabu, ARs
For Respondent: Shri Ashim Kr. Chakraborty, CIT- DR
Hearing: 27.05.2026Pronounced: 27.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.321 & 322/CTK/2026 Assessment Year: 2026-27 Jnanaprabha Mission CIT (EXEMPTION), HYDERABAD At Plot No.38/1378, Vs Adjacent to Kokila Resort Pokhariput, Khordha, Odisha-751020. (PAN: AAHAJ9647A) (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: These are two appeals filed by the assessee against the orders both dated 20.02.2026 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/14323 & CIT(Exemption), HYD/2025-26/12AA/14442 filed in Form 10AB seeking renewal of registration u/s 12AB & 80G of the Act respectively.

ITA No.320/CTK/26 2. Dr. Sanjay Behera &Anant Narayan Singhbabu, ARs appeared on behalf of the assessee and Shri Ashim Kumar Chakraborty, ld. CIT DR represented on behalf of the revenue.

3.

A perusal of the facts in the present case clearly shows that in both the cases, the assessee has not furnished relevant details before the ld. CIT(E). Consequently, the ld. CIT(E) has rejected the assessee’s applications filed in Form 10AB seeking renewal of registration u/s 12AB/ 80G of the Act. However, so as to grant the assessee another opportunity to file 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) for each appeal 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.

ITA No.320/CTK/26 4. In the result, the appeals of the assessee are partly allowed for statistical purposes.

Cuttack, the 27th May, 2026.

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

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

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