# Orissa High Court tax law rulings

> Live situation record from CLSTR: https://clstr.news/situations/orissa-high-court-tax-law-rulings
> Updated: 2026-08-26T10:47:26.000Z. Sources: 2. Developments: 2.

The Orissa High Court has issued rulings regarding procedural requirements and data accuracy in income tax assessments.

In one instance, the court dismissed a challenge regarding an assessment order where the authorities had improperly relied on facts and figures from a different assessment year. The court held that the use of data from another assessment year was impermissible, emphasizing the necessity for strict adherence to the correct year in tax proceedings.

In a separate matter involving the Banirupa Charitable Trust, the court ruled that tax exemptions should not be denied due to technical filing delays. The court determined that a procedural delay in filing an audit report, specifically one occurring during the Covid-19 pandemic, should not result in the loss of exemption benefits if sufficient cause is provided.

## Timeline

### 2026-08-26: Orissa High Court rules tax exemption cannot be denied for technical filing delays

The Orissa High Court ruled that Banirupa Charitable Trust should not lose its tax exemption due to an 18-day delay in filing its Form 10B audit report.

2 sources. https://clstr.news/cluster/orissa-high-court-rules-tax-exemption-cannot-be-denied-for-technical-filing-delays

### 2026-07-29: Orissa High Court bars using facts from one tax year for another

The Orissa High Court ruled that an income‑tax assessment cannot rely on facts from a different assessment year, rejecting a petition that cited a 2024‑25 notice in a 2018‑19 case.

3 sources. https://clstr.news/cluster/orissa-high-court-bars-using-facts-from-one-tax-year-for-another

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Cite as: Orissa High Court tax law rulings. CLSTR, https://clstr.news/situations/orissa-high-court-tax-law-rulings