SWABHUMI COMMUNITY FOUNDATION,KOLKATA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH AT KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 2046/KOL/2026 Assessment Year(s) 2022-23 Swabhumi Community The Commissioner of Foundation Income Tax (Exemption), Vs. Kolkata (Appellant) (Respondent) PAN: AAWTS9122P Appearances: Assessee represented by : Miraj D. shah, AR. Department represented by : Sanat Kumar Raha, CIT(DR). Date of concluding the hearing : 12.08.2026 Date of pronouncing the order : 13.08.2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as Ld. 'CIT(E)'] passed in respect of registration u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2022-23 dated 25.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. That the impugned order dated 25.03.2026 is bad in law, contrary to the record, opposed to the principles of natural justice, and is liable to be quashed. 2. That the learned CIT(E) erred in rejecting the Appellant's application solely on the ground of delay in filing Form No. 10AB, without examining

“5. Rival contentions were heard and the submissions made have been examined. It was submitted by the Ld. AR that the due date was extended to 30/06/2024, but the delay in filing the application in August 2024 was not condoned. The Bench was of the view that the Ld. CIT (Exemption) had denied the claim of exemption u/s 80G(5)(iii) of the Act on account of delay in filing the application in Form No. 10AB u/s 80G(5)(iii) of the Act by the assessee. It is mentioned in Ground No. 4. That the portal did not provide an option for rectification of the proper clause under section 80G(5) of the Act and the application has not been considered on merit at all. It was also argued that before rejecting the application, proper opportunity of being heard was not provided to the appellant. Apparently, the assessee is an old trust and the approval should have been provided for 5 years, as per clause (i) of the proviso below sub-section (5) of section 80G of the Act and the clause was inadvertently incorrectly filled up as per the submission of the assessee. Therefore, in the interest of justice and fair play, it was considered imperative that the assessee may be allowed another opportunity to file proper submission in response to the notice issued by the Ld. CIT (Exemption) for justifying the genuineness of the activities and claim of exemption. Hence, the order of the Ld. CIT (Exemption) is set aside and the matter is remanded to him for deciding the application afresh on merits after granting an opportunity of being heard to the assessee and seeking the reply from the assessee in respect of the queries raised and in accordance with law. The assessee shall file appropriate application seeking condonation of delay, if applicable, before the appropriate authority who shall consider the same and decide the same and thereafter, the application u/s 80G(5) of the Act shall be decided by the

Deputy/Assistant Registrar ITAT, Kolkata Benches Kolkata