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Facts
The assessee, Annapurna Charitable Trust, filed an application in Form 10AB for registration u/s. 12AB of the Income Tax Act. The CIT(Exemption) rejected the application due to the non-submission of required details. The assessee appealed this order.
Held
The Tribunal noted the assessee's failure to substantiate its claim by providing relevant documents. While the assessee requested another opportunity, the Tribunal also acknowledged the assessee's non-cooperation.
Key Issues
Whether the CIT(Exemption) was justified in rejecting the application for registration u/s. 12AB of the Act due to non-submission of required details. Whether to grant another opportunity to the assessee.
Sections Cited
12AB
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Dulal Satyanarayan Jethi, A.R. Department represented by Shri Ashim Kr Chakraborty, ld CIT DR Date of hearing 25/02/2026 Date of pronouncement 25/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Hyderabad dated 30.1.2026 in DIN No.ITBA/EXM/F/Exm 45/2025-26/1085371185(1) rejecting the application in Form 10AB for grant of registration u/s.12AB of the Act.
Shri Dulal S.N.Jethi, ld. A.R. appeared on behalf of the assessee and Shri Ashim Kr Chakraborty, ld CIT DR represented on behalf of the revenue.
It was submitted by the ld. AR that the assessee had filed application in Form No.10AB for grant of registration u/s.12AB of the Act before the ld CIT(Exemption) but due to non-submission of details required for granting registration u/s.12AB of the Act, ld CIT(E) has rejected the application. It was the submission that if an opportunity is granted, the assessee will furnish the required details such as memorandum of association/trust deed before the ld CIT(E).
In reply, ld CIT.DR vehemently supported the order ld CIT(E). It was the submission that despite various opportunities provided, the assessee failed to furnish the details required for grant of registration. He, however submitted that if the issue is to be restored to his file for fresh adjudication, then a cost should be imposed.
We have considered the rival submissions. As it is noticed from the order of ld CIT(Exemption) that the assessee could not substantiate its claim by providing relevant documents for grant of registration u/s.12AB of the Act. Before us, ld AR prayed for one more opportunity to furnish the same. This being so, in the interest of justice, we restore the issues in the appeal to the file of the ld CIT(E) for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee for furnishing the required details, even after issuance of notices to the assessee by the ld. CIT(E), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) on the assessee, as admitted by the ld. A.R. of the assessee, to be payable to the Income Tax Appellate Tribunal Bar Association, Sector-1, CDA, Cuttack-753014, within sixty days from the date of this order and receipt of the same would be produced before the ld CIT(E) at the first hearing. Should the assessee not pay the above-mentioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(E) shall stand confirmed. 2
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/02/2026.