CHIRANABIN,PARBAKSHI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA , KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR
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)”] dated17.03.2026. 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 04.04.2022, which was valid for the period from 04.04.2022 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
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