GYAANDEEP FOUNDATION,PURI vs. BHUBANESWAR.ITO.EXMP, BHUBANESWAR

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ITA 386/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 the required details. A cost of Rs. 15,000 per appeal was imposed on the assessee for non-cooperation.

What were the facts?

The assessee filed applications seeking registration under sections 12AB and 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected these applications due to the non-furnishing of relevant details by the assessee.

What were the issues?

Whether the applications for registration under sections 12AB and 80G were rightly rejected due to non-furnishing of details. Whether the assessee should be granted another opportunity to present the required information.

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: Shri Sridhar Sundaram, AR
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.385 & 386/CTK/2026 Assessment Year: 2026-27 Gyaandeep Foundation ITO (EXEMPTION), BHUBANESWAR Swadhin Colony, Vs Bhubanipur, Nimapara, Puri, Odisha-752106. (PAN: AACTG4705C) (Appellant) (Respondent)

Assessee by: Shri Sridhar Sundaram, AR 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 dated 30.01.2026 & 19.02.2026 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/25280 & CIT(Exemption), HYD/2025-26/12AA/22795 filed in Form 10AB seeking registration u/s 12AB & 80G of the Act respectively.

ITA No.385&386/CTK/2026 2. Shri Sridhar Sundaram, AR 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 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 proceedings before the ld. CIT(E) even after issuance of notices to the assessee by the ld. CIT(E), we impose a cost of Rs.15,000/-(Rupees Fifteen 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.385&386/CTK/2026 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 सद�य/Accountant Member �या�यक सद�य/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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