M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

10A dated 31103/2003 (alongwith application for condonation of delay) is enclosed at page nos. 02 to,03 of the paper book. However no Order U/S 12AA of the Income Tax Act, 1961 was passed by the competent income tax authority either refusing or allowing registration to the appellant as a trust even though several years had passed after receipt

ASHA DIDWANIA,BHADRAK vs. THE INCOME TAX OFFICER, BHADRAK WARD, BHADRAK, BHADRAK

In the result, appeal of the assessee is allowed

delay of 372 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing. 3. It was submitted by the Id.AR that the assessment year under consideration is A.Y.2013-2014. It was the submission that the issue is now squarely covered by the decision of the coordinate bench of the Tribunal

PROJECT SWARAJYA,CUTTACK vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.411/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2024-2025) Project Swarajya, Vs Cit(Exemption), Hyderabad Ganesh Ghat, Chandini Chowk, Bhakhrabad, Cuttack-753002 Pan No. : Aaatp 3816 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Ananta Narayan Singhbabu, Adv. राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 14/08/2025 घोषणा की तारीख/Date Of Pronouncement : 14/08/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order, Dated 25.06.2025 Passed By The Ld. Cit(Exemption), Hyderabad For The Assessment Year 2024-2025, Thereby Rejecting The Assessee’S Claim For Registration U/S.80G Of The Act. 2. It Was Submitted By The Ld. Ar That The Assessee Had Applied In Form 10Ab Seeking Registration U/S.80G Of The Act. It Was The Submission That The Ld.Cit(E) Has Rejected The Application For Registration On Account Of Delay In Filing Form 10Ab. It Was The Submission That No Opportunity Was Granted To The Assessee To Explain The Delay. It Was The Prayer That The Issues May Be Restored To The File Of Ld. Cit(E) So That The Assessee Could Explain The Delay.

10A by selecting the section code 80G(5)(i) instead of 80G(5)(iv) of the Act for which the ld. CIT(E) has rejected the application of the assessee treating the same as non-maintainable. Admittedly, the assessee has filed the application belatedly. When the power for granting the registration is available with an authority, the power to condone