BIDYA BHARATI EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, EXEMPTION, BHUBANESWAR

ITA 779/CTK/2025Status: DisposedITAT Cuttack18 February 2026AY 2022-234 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal's decision, as stated in the provided text, is that the appeals of the assessee are partly allowed for statistical purposes. The reasoning behind this decision, the specific findings on any issues, and the operative directions beyond the partial allowance for statistical purposes are not elaborated. The judgment does not specify any issue that was expressly left undecided. Therefore, the ratio decidendi that could be cited for another case is not available from this excerpt.

What were the facts?

The appeals were filed by Bidya Bharati Educational Trust (the assessee) against the order of the DDL/J CIT(A), Chandigarh. The respondent was the ITO (Exemption), Bhubaneswar. The appeals, ITA No.778 & 779/CTK/2025, were decided by the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, on February 18, 2026. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention the amount in dispute. The procedural history leading to the ITAT's decision is not detailed in the provided text.

What were the issues?

The provided judgment text does not contain any details regarding the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. Consequently, the questions of law or mixed law and fact, and the provisions of the Income Tax Act, 1961, that formed the basis of these issues, are not discernible from the text. No authorities, circulars, or precedents relied upon by either party are mentioned.

AI-generated summary — verify with the full judgment below

12. In the result, appeals of the assessee are partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 18/02/2026.

Sd/- Sd/- (मधुसूदन साव�डआ) (जाज� माथन) (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. The appellant : Bidya Bharati Educational Trust, Block -3/4A, BMC Bhawani Enclave, Sahid Nagar, Bhubaneswar 2. ��यथ� / The Respondent- ITO (Exemption), Bhubaneswar 3. आयकर आयु�त(अपील) / The DDL/J CIT(A), Chandigarh 4. आयकर आयु�त / CIT , Cuttack 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack

12. In the result, appeals of the assessee are partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 18/02/2026.

(Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack

12.

In the result, appeals of the assessee are partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 18/02/2026.

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