BIDYA BHARTI EDUCATIONAL TRUST,BHUBANESWAR V. ITO, EXEMPTION , BHUBANESWAR

ITA 778/CTK/2025

AI Insights

The case involves Bidya Bharati Educational Trust as the appellant and the ITO (Exemption), Bhubaneswar as the respondent. The appeals pertain to issues under the Income Tax Act, specifically concerning exemptions and possibly the applicability of certain provisions to the educational trust. The tribunal's decision to partly allow the appeals suggests that while some of the appellant's contentions were accepted, others were not, or the matter was remanded for further consideration or statistical purposes rather than a full judicial resolution.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838401 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 29-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

" ITA No.778 & 779/CTK/2025 5 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. The appellant : Bidya Bharati Educational Trust, Block -3/4A, BMC Bhawani Enclave, Sahid Nagar, Bhubaneswar 2. Ĥ×यथȸ / The Respondent- ITO (Exemption), Bhubaneswar 3. आयकर आयुÈत(अपील) / The DDL/J CIT(A), Chandigarh 4. आयकर आयुÈत / CIT , Cuttack 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.778 & 779/CTK/2025 5 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. The appellant : Bidya Bharati Educational Trust, Block -3/4A, BMC Bhawani Enclave, Sahid Nagar, Bhubaneswar 2. Ĥ×यथȸ / The Respondent- ITO (Exemption), Bhubaneswar 3. आयकर आयुÈत(अपील) / The DDL/J CIT(A), Chandigarh 4. आयकर आयुÈत / CIT , Cuttack 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.778 & 779/CTK/2025 5 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. The appellant : Bidya Bharati Educational Trust, Block -3/4A, BMC Bhawani Enclave, Sahid Nagar, Bhubaneswar 2. Ĥ×यथȸ / The Respondent- ITO (Exemption), Bhubaneswar 3. आयकर आयुÈत(अपील) / The DDL/J CIT(A), Chandigarh 4. आयकर आयुÈत / CIT , Cuttack 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com ITA No.778 & 779/CTK/2025 5 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/- (मधुसूदन सावͫडआ) (MADHUSUDAN SAWDIA) Sd/- (जाज[ माथन) (GEORGE MATHAN) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय / JUDICIAL MEMBER Ǒदनांक Dated 18/02/2026 Shri P.K.Mishra, sr PS. आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलȣय अͬधकरण, कटक/ITAT, Cuttack 1. The appellant : Bidya Bharati Educational Trust, Block -3/4A, BMC Bhawani Enclave, Sahid Nagar, Bhubaneswar 2. Ĥ×यथȸ / The Respondent- ITO (Exemption), Bhubaneswar 3. आयकर आयुÈत(अपील) / The DDL/J CIT(A), Chandigarh 4. आयकर आयुÈत / CIT , Cuttack 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, कटक / DR, ITAT, Cuttack 6. गाड[ फाईल / Guard file. स×याͪपत ĤǓत //True Copy// Printed from counselvise.com "