ANGARGARIA SRIJONI SIKSHA NIKETAN,ANGARGARIA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA, KOLKATA

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ITA 2093/KOL/2026Status: DisposedITAT Kolkata01 September 2026AY 2027-283 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application for regular approval under Section 80G(5)(iii) in the interest of justice. The matter was restored to the CIT(E) to decide the issue of granting registration on merits after providing an opportunity to the assessee.

What were the facts?

The assessee was granted provisional approval under Section 80G(5)(iv) and subsequently applied for regular approval under Section 80G(5)(iii). The application was filed electronically on 29.09.2025, which the CIT(E) rejected as belated, despite an extended deadline. The assessee argued that the delay should be condoned and the application decided on merits.

What were the issues?

Whether the delay in filing the application for regular approval under Section 80G(5)(iii) can be condoned and the application decided on merits.

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 ‘A’ BENCH, KOLKATA

Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR

For Appellant: Shri P. K. Ray, Advocate & Shri Trideep
For Respondent: Shri Raman Garg, CIT-DR
Hearing: 04.08.2026Pronounced: 01.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA BEFORE SHRI DUVVURU R. L. REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.2093/KOL/2026 Assessment Year:(2027-28) Angargaria Srijoni Siksha Niketan, CIT(Exemption), Angargaria, PO – Kabilpur, Dist – Vs. Kolkata Birbhum – 731132, West Bengal [PAN: AABTA5287A] (Appellant) .. (Respondent) Appellant by : Shri P. K. Ray, Advocate & Shri Trideep Nayak, AR Respondent by: Shri Raman Garg, CIT-DR Date of Hearing 04.08.2026 Date of Pronouncement 01.09.2026 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Exemption),Kolkata(hereinafter referred to as the “ld.CIT(A)”] dated19.03.2026.

2.

The brief facts of the case are that the assessee was granted provisional approval u/s 80G(5)(iv) of the Act in Form No.10AC by CPC, Bangalore,vide order dated 05.04.2022, which was valid for the period from 05.04.2022 to A.Y. 2025-26. Subsequently, the assessee filed an application seeking regular approval u/s 80G(5)(iii) of the Act. Thereafter, the said application was filed electronically on 29.09.2025 in Form No.10AB in accordance with Rule 17A of the Income-Tax Rules, 1962. The assessee submitted the requisite details and

ITA No.2093/Kol/2026/A.Y.2027-28 Angargaria Srijoni Siksha Niketan vs. CIT(E) evidences for verification. The ld. CIT(E) has extracted the provisions of the procedure for approval u/s 80G(5) of the Act. The ld. CIT(E) observed that the assessee was granted provisional approval u/s 80G(5)(iv) of the Act and was required to file the application within the prescribed time limit. Despite the CBDT extending the time limit up to 30.06.2024 vide Circular No.7/2024, dated 25.04.2024. The assessee did not file the application within the extended period. The ld. CIT(E) therefore, concluded that the time limits prescribed u/s 80G(5)(iii) of the Act was mandatory and there was no power to condone the delay, and rejected the application as non-maintainable without examining the merits of the case.

3.

Aggrieved by the order of AO, the assessee preferred appeal before us. The learned Authorized Representative (ld. AR) submitted that the application of the assessee for grant of approval u/s 80G(5)(iii) of the Act was filed on 29.09.2025 in Form No. 10AB under Rule 17A of the IT Rules, 1962. The ld. CIT(E) dismissed the appeal of the assessee vide order dated 19.03.2026 on the ground that the application in Form No.10AB was filed beyond the prescribed time limit. The ld. AR relied upon the following decisions of Co- ordinate Bench of this Tribunal in cases of (i) Pravat vs. CIT(E), ITA No.1418/Kol/2026, dated 29.07.2026, (ii) Hensla Hara Parbati Club vs. CIT(E), ITA No.1419/Kol/2026, dated 22.07.2026, (iii) Kashipur Ma Sarada Mission vs. CIT(E), ITA No. 1239/Kol/2026, dated 23.07.2026 and (iv) L Dey Road Sarda Society Purulia vs. CIT(E), ITA No.1522/Kol/2026, dated 21.07.2026. The ld. AR, therefore, prayed that the registration u/s 80G of the Act may be granted to the assessee by condoning the delay.

4.

We have heard the rival submissions and perused the materials available on record. We find that the application filed by the assessee for grant

ITA No.2093/Kol/2026/A.Y.2027-28 Angargaria Srijoni Siksha Niketan vs. CIT(E) of registration u/s 80G(5)(iii) of the Act in Form No.10AB was rejected on the ground being filed belatedly i.e. on 29.09.2025. In the interests of justice and fair play, we hereby condone the delay and restore the issue back for deciding the the issue of granting the registration u/s 80G(5)(iii) of the Act to the file of ld. CIT(E) with a direction to decide on merits after affording reasonable opportunity of being heard to the assessee.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 01/09/2026.

Sd/- Sd/- (Duvvuru R. L. Reddy) (Rajesh Kumar) VICE PRESIDENT ACCOUTANT MEMBER Kolkata, Dated: 01/09/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwardedto: 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 4. आयकर] �ǕÈ�(अपील) / The CIT(A) ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ����,/ DR, ITAT, Kolkata 5. 6. �ȡ�[ फाईल/ Guard file.

BY ORDER,

// TRUE COPY // Deputy Registrar, ITAT, Kolkata

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