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Facts
The judgment concerns appeals filed by the assessee, Bidya Bharati Educational Trust, against the order of the Income Tax Officer (Exemption), Bhubaneswar. The specific details of the assessment proceedings leading to the appeals are not provided in the extract.
Held
The tribunal has decided to partly allow the appeals of the assessee. The allowance is stated to be for statistical purposes, indicating a specific type of procedural or technical adjustment.
Key Issues
The specific tax issues or grounds for appeal are not detailed in the provided text, but the outcome indicates a partial success for the assessee.
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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.
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
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,