KALYAN BHARATI BHARATIYA SAMSKRUTI SEVA NYAS,KHURDA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

PDF · subscribers
ITA 456/CTK/2026Status: DisposedITAT Cuttack27 May 2026AY 2026-278 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(E)'s decision, stating that the assessees failed to provide evidence of prior registration and did not furnish income and expenditure details. The assessees also refused the option of readjudication with costs.

What were the facts?

The assessees filed applications in Form 10AB for renewal of registration under sections 12AB and 80G. The CIT(E) rejected these applications as the assessees failed to furnish proof of registration prior to 01.04.2021.

What were the issues?

Whether the assessees were eligible for renewal of registration under Section 12AB and 80G without providing proof of prior registration and necessary financial 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, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 27/05/2026Pronounced: 27/05/2026

Heard together (3 matters)

ITA No.365/CTK/2026
ITA No.426/CTK/2026
ITA No.454/CTK/2026

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

आदेश / O R D E R Per Bench: These are the appeals filed by the different assessees against the separate orders 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 12AB & 80G of the Act. Since the issues involved in

ITA Nos.323 & 324, 333 & 334, 352 & 353, 365, 379 &380, 382 & 383, 413 & 414, 426, 452 7 & 453, 454, 455 & 456, 464 & 465, 466 & 467, 475 & 476, 477 & 478, 488 &489, 494 & 495, 496 & 497, 502 & 503, 507 & 508, 513 & 514, 561 & 562, 563/CTK/2026 these appeals are common and identical, therefore, these have been heard together and are being disposed off by this common order.

2.

The ld. CIT(E) in para 3 of his order has given the findings as follows:

“3. However, the assessee has failed to furnish the registration copy evidencing registration prior to 01.04.2021, despite opportunity being provided. In the absence of proof of registration prior to 01.04.2021, the assesse's application for renewal of the said registration cannot be considered since the assessee registration from AY 2022-23 to AY 2026-27 itself is not valid registration.”

3.

Even before the Tribunal also, the assessee has not been able to produce any evidence to rebut the findings of the ld. CIT(E). At the time of hearing, the ld. AR was also requested to produce income and expenditure account and explained the charitable nature of the activity of the assessee. It was submitted by the ld. AR that they do not have the income and expenditure statement at present. It was then informed to the ld. AR that as the details were not produced before the ld. CIT(E), it is told that if the appeals are sent to the ld. CIT(E) for readjudication then exemplary costs will be imposed. The ld. AR refused the same and said that they have no objection if the matter is dismissed.

4.

Consequently, the appeals filed by the assessee are rejected as the assessee has been unable to substantiate its claim for registration u/s 12A/80G and as the assessee has been unable to

ITA Nos.323 & 324, 333 & 334, 352 & 353, 365, 379 &380, 382 & 383, 413 & 414, 426, 452 8 & 453, 454, 455 & 456, 464 & 465, 466 & 467, 475 & 476, 477 & 478, 488 &489, 494 & 495, 496 & 497, 502 & 503, 507 & 508, 513 & 514, 561 & 562, 563/CTK/2026 produce details before the ld. CIT(E) or before the Tribunal. All the captioned appeals filed by the assessee stand dismissed.

4.

In the result, all the captioned appeals of the assessee are dismissed. Order dictated and pronounced in the open court on 27/05/2026.

Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद�/ACCOUNTANT MEMBER �ाियक सद�/JUDICIAL MEMBER िदनांक Dated 27/05/2026 RS

आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/ The Appellant- ��थ�/ The Respondent- 2. 3. आयकरआयु�(अपील) / The CIT(A), 4. आयकरआयु�/ CIT 5. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, कटक / DR, ITAT, Cuttack गाड�फाईल / Guard file. 6. स�ािपत�ित

आदेशानुसार/ BY ORDER, //True Copy//

(Assistant Registrar) आयकरअपीलीयअिधकरण, कटक/ITAT, Cuttack

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →