PADMAVATI FOUNDATION,KOLKATA vs. INCOME TAX OFFICER 1(4), KOLKATA

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ITA 1364/KOL/2026Status: DisposedITAT Kolkata23 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the issue to the CIT(E). The CIT(E) is to consider the renewal of approval under Section 80G(5)(ii) after deciding the application for registration under Section 12A/12B.

What were the facts?

The assessee's application for approval under Section 80G(5)(ii) was rejected by the CIT(E) because the assessee did not hold valid registration under Section 12A/12B. The assessee argued that a previous tribunal order had restored the Section 12A/12B issue to the CIT(E).

What were the issues?

Whether the CIT(E) should have rejected the Section 80G(5)(ii) application solely based on the lack of Section 12A/12B registration, when that registration issue was pending reconsideration.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 12A/12B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Devesh Poddar, AR
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 20.07.2026Pronounced: 23.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1364/KOL/2026 Assessment Year: 2025-26

Padmavati Foundation Vs. ITO, Ward-1(4), Kolkata 15 India Exchange Place, Kolkata-700001 [PAN: AAATP6521D] APPELLANT RESPONDENT Appellant by : Shri Devesh Poddar, AR Respondent by : Shri Praveen Das Chowdhury, Sr. DR Date of hearing : 20.07.2026 Date of Pronouncement : 23.07.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata (‘Ld. CIT(E)’ for short) dated 25.03.2026, wherein the application filed by the Assessee in Form No.10AB for approval u/s 80G(5)(ii) of the Income Tax Act, 1961 ('Act' for short) has been rejected. While rejecting the said application the Ld. CIT(E) observed that the Appellant did not hold valid registration u/s 12A/12B of the Act.

2.

The Learned Counsel for the Appellant submitted that the Co-ordinate Bench of the Tribunal vide Order dated 17.01.2025 in

ITA No.1364/Kol/2026 Padmavati Foundation; A.Y: 2025-26 ITA No.1837/Kol/2024, restored the issue involved in the Appeal of the Assessee to the file of the Ld. CIT(E) for deciding the issue of grant of approval u/s 12A(i)(ac)(iii) of the Act. Therefore, the grant of approval u/s 80G(5)(ii) of the Act being consequential, sought for restoring the issue to the file of the Ld. CIT(E).

3.

Per Contra, the Ld. DR has not disputed the submissions made by the Ld. AR.

4.

Considering the above facts and circumstances, we set aside the impugned order dated 25.03.2026 and restore the issue to the file of the Ld. CIT(E) to consider the renewal of approval u/s 80G(5)(ii) of the Act in accordance with law after rendering the order on the Application for registration u/s 12A/12B of the Act.

5.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 23.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23.07.2026 DP, PS

ITA No.1364/Kol/2026 Padmavati Foundation; A.Y: 2025-26 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

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