MATHURRA PRASAD RAWALWASIA TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA,, KOLKATA

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ITA 2007/KOL/2026Status: DisposedITAT Kolkata22 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing Form No. 10AB was a procedural delay and not a valid ground for rejecting the application. The matter was remitted back to the CIT(E) to condone the delay and pass a fresh order.

What were the facts?

The assessee trust was granted provisional registration under Section 80G(5)(iv) of the Income Tax Act. They subsequently applied for regular registration by filing Form No. 10AB, but the application was rejected by the CIT(E) for being filed beyond the prescribed time limit.

What were the issues?

Whether a procedural delay in filing Form No. 10AB can be a ground for rejecting an application for regular registration under Section 80G(5)(ii) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iv),Section 80G(5)(ii),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Rajeeva Kumar and Shri Giridhar
For Respondent: Ms Ranu Biswas, CIT-DR
Hearing: 21.07.2026Pronounced: 14.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.2007 & 2008/KOL/2026 Mathura Prasad Rawalwasia Trust, CIT(Exemption), 26/1, Armenian Street, 2nd Floor, Vs. Kolkata Kolkata – 700001, West Bengal [PAN: AAATM4870E] (Appellant) .. (Respondent) Appellant by : Shri Rajeeva Kumar and Shri Giridhar Dhelia, AR Respondent by: Ms Ranu Biswas, CIT-DR Date of Hearing 21.07.2026 Date of Pronouncement 14.08.2026

O R D E R PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER: These two appeals filed by the assessee are directed against the orders dated 17.03.2026 of the learned Commissioner of Income-tax (Exemption), Kolkata (hereinafter referred to as the “ld. CIT(E)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). In these appeals, the facts are common and grounds of appeals raised by the assessee are also similar. Hence all appeals are clubbed and heard together and are decided by the consolidated order for sake of convenience and brevity. We take the appeal in ITA No.207/Kol/2026 as “lead” case.

ITA No.2007/Kol/2026:

2.

The facts of the case in brief are that the assessee was granted provisional registration u/s 80G(5)(iv) of the Act in Form No.10AC vide order

ITA No.2007 & 2008/Kol/2026 Mathura Prasad Rawalwasia Trust vs. CIT(E) dated 28.02.2023, which was valid for the period from 28.02.2023 to the A.Y. 2025-26. Subsequently, the assessee filed an application, seeking regular registration u/s 80G(5)(ii) of the Act along with Form No.10AB. The ld. CIT(E) has rejected the application on the ground that Form No.10AB submitted beyond the prescribed time limit.

3.

Being aggrieved, dissatisfied, the assessee preferred appeal before us. The learned Authorized Representative (ld. AR) submits that submission of Form No.10AB beyond the prescribed time limit is procedural delay and that cannot be a ground to reject the application. According to him this principle has been settled by the Tribunal in various judicial pronouncements. The prayer of the ld. AR is that appeal of the assessee be remitted back to the file of ld. CIT(E) after condoning the delay in filing Form 10AB and to pass a fresh order as per law.

4.

On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue did not raise any objection.

5.

Upon hearing the submission of the ld. counsel of the respective parties and on perusal of the impugned order, we find that assessee was granted provisional approval u/s 80G(5)(iv) of the Act and it was valid for the period from 28.02.2023 t the A.Y. 2025-26. The only ground for rejection is that Form No.10AB has been filed beyond the prescribed limit. There is no dispute that in a catena of decision it has been held that submission of Form No.10AB beyond the prescribed time limit is only a procedural delay and that cannot be a ground to reject the application for approval. Keeping in view, the facts as well as considering the submissions made by the ld. AR, we remitting the matter back to the file of ld. CIT(E) after condoning the delay with direction to

ITA No.2007 & 2008/Kol/2026 Mathura Prasad Rawalwasia Trust vs. CIT(E) pass a fresh order and grant approval as per law. Accordingly, we set-aside the order of ld. CIT(E).

6.

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

ITA No.2008/Kol/2026:

7.

The issue raised in the aforesaid appeal is substantially similar to one as decided by us in ITA No.2007/Kol/2026. Therefore, our decision in ITA No. 207/Kol/2026 (supra) would apply, mutatis mutandis, to this appeal as well. Accordingly, the appeal filed by the assessee in ITA No.2008/Kol/2026 is also allowed for statistical purposes.

8.

In the combined result, appeals of the assessee are allowed for statistical purposes.

The order is pronounced in the open Court on 14/08/2026.

Sd/- Sd/- (Rajesh Kumar) (Pradip Kumar Choubey) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 14/08/2026 SAMANTA आदेश�ȧĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 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) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ����,/ DR, ITAT, Kolkata 6. �ȡ�[फाईल/ Guard file

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

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