DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHUBANESWAR, ODISHA vs. SAI RADHAKRISHNA SEBA EDUCATION AND CHARITABLE TRUST, BHUBANESWAR, ODISHA

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ITA 444/CTK/2025Status: DisposedITAT Cuttack22 September 2025AY 2020-21Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the revenue failed to show any error in the order of the Addl./JCIT(A). The directions given by the Addl./JCIT(A) regarding the condonation of delay in filing Form 10B were upheld.

What were the facts?

The Department filed two appeals against the order of the Addl./JCIT(A) for assessment years 2020-2021 and 2016-2017. The primary reason for the demand raised was the delayed filing of Form 10B. The Addl./JCIT(A) directed the jurisdictional Commissioner to dispose of the condonation petition for the delay in filing Form 10B and the Assessing Officer to give effect to the order.

What were the issues?

Whether the Addl./JCIT(A) erred in directing the condonation of delay in filing Form 10B and consequential re-evaluation of the demand.

Which sections of the Income-tax Act were involved?

Section 10B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 22/09/2025Pronounced: 22/09/2025

Heard together (2 matters)

ITA No.444/CTK/2025
ITA No.447/CTK/2025

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 two appeals are filed by the Department against order of the ld. Addl/JCIT(A), Ranchi, both dated 09/06/2025, passed in separate Appeal Nos. ADDL/JCIT(A) RANCHI/10011/2019-20 and ADDL/JCIT(A)RANCHI/10002/22015-16 for the assessment years 2020- 2021 and 2016-2017. 2. Shri Vijay Singh, Sr. DR appeared on behalf of the revenue. None appeared on behalf of the assessee.

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