LIONS CLUB,ODISHA vs. CIT(EXEMPTION), HYD, HYDERABAD

ITA 683/CTK/2026Status: DisposedITAT Cuttack08 October 2026AY 2026-272 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the rival submissions. The assessee's representative stated that the assessee possesses the registration under Section 12A of the Act. In light of this submission, the Tribunal decided to restore the issue to the file of the CIT(Exemption) for readjudication. The assessee will be granted an adequate opportunity to produce all necessary evidence to support its case. The principle here is that if a factual assertion is made by the assessee and the revenue suggests a procedural restoration for verification, the Tribunal may allow such a course to ensure proper adjudication. The operative direction is to remand the matter to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee, Lions Club, Anul, Odisha, filed an appeal against the order dated 26.6.2026 passed by the CIT(Exemption), Hyderabad. The CIT(Exemption) had denied recognition to the assessee under Section 80G of the Income Tax Act for the assessment year 2026-27. The denial was based on the ground that the assessee did not possess registration under Section 12A of the Act. The assessee contended that it did have the required Section 12A registration. The appeal was heard on 08/10/2026.

What were the issues?

1. Whether the assessee is eligible for recognition under Section 80G of the Income Tax Act, 1961, when it allegedly lacks registration under Section 12A of the Act, as a question of law. Assessee's contention: The assessee argued that it possesses the necessary registration under Section 12A of the Act, implying it should not have been denied Section 80G recognition on this ground. Revenue's contention: The revenue, through the ld. CIT DR, suggested that the matter be restored to the file of the CIT(Exemption) for the assessee to produce its Section 12A registration for examination.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & G. GURUSAMY

For Appellant: Shri Raj Kumar, AR
For Respondent: Shri Vijaya Singh ld Sr DR
Hearing: 08/10/2026Pronounced: 08/10/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(Exemption), Hyderabadi dated 26.6.2026 denying the recognition u/s.80 G of the Act for the assessment year 2026-27. 2. Shri Raj Kumar, ld AR appeared for the assessee and Shri Ashis Chandra Mohanty, ld CIT DR appeared for the revenue.

3.

It was submitted by ld AR that the assessee has been denied the recognition by the ld CIT (Exemption) on the ground that the assessee did not have registration u/s.12A of the Act. It was the submission that the assessee has the registration u/s.12A of the Act.

2 Assessment Year: 2026-27

4.

In reply, ld CIT DR submitted that the issues could be restored to the file of the ld CIT (Exemption) and the assessee should produce s

The order continues below.

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