KHELAGHAR,KOLKATA vs. CIT(E) KOLKATA, KOLKATA

ITA 1899/KOL/2026Status: DisposedITAT Kolkata22 September 2026AY 2026-20275 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the application should be decided on merits, especially as the assessee is an old trust and had provisional approval. The CIT(E) was directed to decide the application afresh after granting an adequate opportunity of being heard and condoning any delay.

What were the facts?

The assessee, an old trust, was granted provisional registration under Section 80G(5). They subsequently filed an application for final registration in Form 10AB, which was rejected by the CIT(E) for being filed beyond the prescribed due date. The assessee argued that the CIT(E) should have considered the application on merits and that the timeline was directory.

What were the issues?

Whether the application for final registration under Section 80G(5) was maintainable when filed beyond the prescribed due date, and whether the CIT(E) erred in rejecting it without considering it on merits.

Which sections of the Income-tax Act were involved?

Section 80G(5)

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) of the Income Tax Act, 1961 [the 'Act'] for AY 2026-27 dated 29.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: ITA No(s). 1899/KOL/2026 Assessment Year(s) 2026-27 Khelaghar. "1.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →