JAIGAON SHREE KHATU SHYAM SEWA TRUST,ALIPURDUAR vs. CIT(EXEMPTION), KOLKATA, KOLKATA

ITA 1811/KOL/2026Status: DisposedITAT Kolkata22 September 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for fresh consideration. It was held that in the interest of justice, the assessee should be given another opportunity to present its case, especially since provisional approval under Section 80G(5)(iv) was granted earlier.

What were the facts?

The assessee trust filed an application for approval under Section 80G(5)(iii) of the Income Tax Act, 1961, beyond the prescribed time limit. The CIT(E) rejected the application solely on the grounds of delay, without examining the merits.

What were the issues?

Whether the application for 80G approval can be rejected solely on technical grounds of delay without considering the merits, and if a procedural delay can be condoned in the interest of charity.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 80G(5)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH AT KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Exemption)-Kolkata [Ld. 'CIT(E)'] passed in respect of registration u/s 80G(5)(iii) of the Income Tax Act, 1961 (the 'Act') dated 29.03.2026. ITA No(s). 1811/KOL/2026 Assessment Year(s) N.A. Jaigaon Shree Khatu Shyam Sewa Trust.

2.

The

The order continues below.

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