ANNAPURNA CHARITABLE TRUST,CUTTACK V. INCOME TAX OFFICER EXEMPTION, CUTTACK

ITA 129/CTK/2026

AI Insights

The case involves Annapurna Charitable Trust appealing against the order of the ld. CIT(Exemption), Hyderabad, which rejected their application for registration under section 12AB of the Income Tax Act due to non-submission of required details. The Tribunal considered the submissions from both the assessee and the revenue, and decided to restore the matter to the ld CIT(Exemption) for a fresh decision, contingent upon the assessee providing the necessary documents. Additionally, a monetary cost was imposed on the assessee for their previous non-cooperation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840900 (ITAT-CUTTACK)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2025-2026
• Appeal Filed On: 05-02-2026
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Charitable institution

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA No.129 /CTK/2026 Annapurna Charitable Trust, Shree Jagannath Temple, Madhuban, Barang, Cuttack PAN No.AAJTA 5502 G Vs. Income Tax officer, Exemption Circle, Bhubaneswar. Appellant/ Assessee Respondent/ Revenue 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. 2. 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. 3. 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 Printed from counselvise.com ITA No. 129/Ctk/2026 2 assessee will furnish the required details such as memorandum of association/trust deed before the ld CIT(E). 4. 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. 5. 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. Printed from counselvise.com ITA No. 129/Ctk/2026 3 6. 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. Sd/- sd/- (MADHUSUDAN SAWDIA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack, Dated: 17/02/2026 *Ranjan, Sr. PS Copy to: 1. Assessee - 2. Revenue- I.T.O., 3. CIT(E), Hyderabad 4. CIT 5. DR 6. Guard File By Order Assistant Registrar, ITAT, Cuttack Printed from counselvise.com "