KRIYA YOGA DHAYANA KENDRA,ODISHA vs. COMMISSIONER OF INCOME TAX, EXEMPTION , ODISHA

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ITA 156/CTK/2025Status: DisposedITAT Cuttack22 July 2025AY 2024-251 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the issues should be restored to the file of the CIT(E) for readjudication. The CIT(E) should provide the assessee with an adequate opportunity to be heard and to rectify any defects in the application.

What were the facts?

The assessee filed an appeal against the order of the CIT(E), Hyderabad, which had decided against the assessee on two grounds: non-compliance and selecting the wrong section code in Form 10A. The assessee was granted only three days to respond to the notice.

What were the issues?

Whether the CIT(E) decision was justified given the short notice period and the assessee's request for rectification of defects, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 10A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 22/07/2025Pronounced: 22/07/2025

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad, dated 13.12.2024 passed in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1071210019(1) for A.Y.2024-2025.

2.

It was submitted by the ld. AR that the assessee has registration u/s.12A of the Act w.e.f.07.02.2006 vide an order dated 07.02.2006. It was the submission that the assessee had e-filed an application for registration u/s.80G of the Act. The ld. CIT(E) has decided the issue against the assessee on two grounds, one being that there is no compliance on the part of the assessee and the second that the assessee has selected the wrong section code in Form 10A. It was the submission that the issue may be restored to the file of the ld. CIT(E), so as to grant the assessee adequate opportunity to represent his case and also for rectification of defect, if any.

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