SIHAS RAMAKRISHNA VIVEKANANDA SADHAN MANDIR,SIHAS vs. THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA, KOLKATA

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ITA 1259/KOL/2026Status: DisposedITAT Kolkata17 August 2026AY 2027-285 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural timelines for beneficial legislation are directory, not mandatory. Delay in filing the application form cannot be a ground to deny a legal benefit to an assessee entitled under the law.

What were the facts?

The assessee, a charitable society, applied for regular registration under Section 80G(5) after having received provisional approval. The CIT(E) rejected the application solely on the grounds that Form 10AB was filed beyond the prescribed time limit.

What were the issues?

Whether the delay in filing Form 10AB for registration under Section 80G(5) is a fatal flaw or a procedural lapse that can be condoned.

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, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 1259/KOL/2026 Assessment Year- 2027-28 Sihas Ramakrishna Vivekananda Sadhan Mandir..............................................Appellant Sihas, Kotalpur, Bankura West Bengal- 722141 [PAN No. AAGTS1172D ] Vs. The Ld. Commissioner of Income Tax(Exemption),..……………....……….Respondent Kolkata Appearances by: P.K. Ray, AR., appeared on behalf of the Appellant. Sanat Kumar Raha, CIT(DR),appeared on behalf of the Respondent. Date of concluding the hearing : July 14, 2026 Date of pronouncing the order : August 17 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 17.03.2026 of the Commissioner of Income Tax (Exemption) [hereinafter referred to as the Ld. CIT(E)], rejecting the application filed by the assessee in Form No. 10AB for grant of registration u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The brief facts of the case of the assessee is that assessee was granted provisional approval u/s 80G(5)(iv) of the Act in form No. 10AC valid for the period from 07.04.2022 to the Assessment Year 2025-26. Subsequently the

ITA No.1259/Kol/2026 Assessment Year- 2027-28 assessee filed an application seeking regular approval u/s 80G(5)(ii) of the Act. The ld. CIT(A) rejected the application by holding that application submitted in form No. 10AB beyond the prescribed time limit.

Being aggrieved by and dissatisfied the assessee preferred appeal before us.

3.

The ld. AR challenges the very impugned order thereby submitting that Ld. CIT(E) failed to appreciate that procedural time lines for beneficial legislation are directory in nature and not mandatory. It has further been submitted that Ld. CIT(E) failed to consider that the assessee is a long- standing society carrying out charitable activities for decades.The prayer of the AR is that after condoning the delay, appeal be remitted back to the file of the CIT(E) with a direction to pass a fresh order, as the delay in filing of Form 10AB is only directory in nature and not mandatory.

The Ld. DR did not raise any objection.

4.

Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order we find that assessee has been granted provisional approval which was valid for the period from 07.04.2022 to Assessment Year 2025-26. The assessee is a registered society, registered on 27th May, 1999 and he carried out charitable activities. The CIT(E) has rejected

ITA No.1259/Kol/2026 Assessment Year- 2027-28 the application by holding hat Form No. AB has been filled belatedly and CIT(E) has no power to condone the delay. It is a settled law that delay in filing form cannot be a ground to deny legal benefit to the assessee which the entitled under law. In a several catena of decision it has been held that merely delay in filing of form 10AB cannot be a ground to deny the benefit to the assessee which the assessee entitled under law. In the present case also CIT(E) has rejected the application only on this ground that Form No. 10AB has been filed beyond the prescribed time limit. Considering the above facts, we are remitting the appeal of the assessee to the file of the CIT(E) with a direction to pass a fresh order as per law. Delay in Form No. 10AB is hereby condoned. CIT(E) shall consider the application submitted in form No. 10AB within time and passed an order as per law.

As a result the appeal of the assessee is allowed for statistical purpose.

Kolkata, the 17TH August , 2026.

Sd/- Sd/-

[Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

ITA No.1259/Kol/2026 Assessment Year- 2027-28

DC Dated:. 17. 08.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Deputy Registrar, Kolkata Benches

ITA No.1259/Kol/2026 Assessment Year- 2027-28

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