NEW LIFE WELLNESS TRUST ,BHUBANESWAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

ITA 489/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

आयकर अपीलीय अिधकरण,कटक "ायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH HYBRID HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER

आयकर अपील सं/ITA No.323 & 324/CTK/2026 (िनधा"रणवष" / Assessment Year: 2026-2027 Health & Solidarity For Youth Action Sicsya Kanika Rajabati Rajkanika, Near Rajkanika, Kendrapada, 754220 PAN No. : AANAS 0424 N (अपीलाथ"/Appellant) (""थ" / Respondent) .. आयकर अपील सं/ITA No.333 & 334/CTK/2026 (िनधा"रणवष" / Assessment Year : 2026-2027 PAN No. : AAATP 4806 D (अपीलाथ"/Appellant) .. (""थ" / Respondent) आयकर अपील सं/ITA No.352 & 353/CTK/2026 (िनधा"रणवष" / Assessment Year : 2026-2027 PAN No. : AABAB 6612 M (अपीलाथ"/Appellant) (""थ" / Respondent) .. आयकर अपील सं/ITA No.365/CTK/2026 (िनधा"रणवष" / Assessment Year : 2026-2027 PAN No. : A

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AB

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

Latest GST High Court judgments

Search GST case law →