L DEY ROAD SARADA SOCIETY PURULIA,PURULIA vs. THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA , KOLKATA

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ITA 1522/KOL/2026Status: DisposedITAT Kolkata21 July 2026AY 2027-283 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing Form 10AB and restored the issue to the CIT(Exemption) for adjudication on merits. The CIT(Exemption) is directed to consider the application for registration under Section 80G on its merits.

What were the facts?

The assessee, previously registered under Section 80G, applied for renewal in Form 10AB. The CIT(Exemption) rejected the application solely on the grounds of delay in filing Form 10AB.

What were the issues?

Whether the delay in filing Form 10AB for renewal of registration under Section 80G should be condoned and the application considered on merits.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri P. K. Roy & Trideep Nayak, ARs
For Respondent: Shri Sanjit Kr. Das, CIT-DR
Hearing: 21.07.2026Pronounced: 21.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1522/Kol/2026 Assessment Year: 2027-28

L Dey Road Sarada Society CIT (Exemption), Kolkata Purulia Vs Dulminadiha S.O Dulmi (P), Purulia, West Bengal – 723102. (PAN: AAAAL7474L) (Appellant) (Respondent)

Assessee by : Shri P. K. Roy & Trideep Nayak, ARs Revenue by : Shri Sanjit Kr. Das, CIT-DR Date of Hearing : 21.07.2026 Date of Pronouncement : 21.07.2026

ORDER Per George Mathan, JM: The present appeal filed by the assessee against the order of the CIT(Exemption), Kolkata [hereinafter referred to as the ‘CIT(E)’] in application no.CIT(Exemption) Kolkata/2025-26/12AA/18299 dated 19.03.2026 rejecting registration u/s 80G of the I.T Act, 1961 filed in Form 10AB.

2.

Shri Shri P. K. Roy & Trideep Nayak, ARs, represented on behalf of the assessee and Shri Sanjit Kr. Das, CIT-DR represented on behalf of the revenue.

ITA No.1522/Kol/2026 3. A perusal of the facts in the present appeal shows that the ld. CIT(Exemption) denied the registration u/s 80G on the ground of delay in filing Form 10AB. It was the prayer that the delay in filing Form 10AB may be condoned and the ld. CIT(Exemption) may be directed to consider the application on merits.

4.

The ld. CIT-DR vehemently supported the order of the ld. CIT(A).

5.

We have considered the rival submissions. The assessee was enjoying benefit of recognition u/s 80G of the Act vide order dated 21.09.2016. The assessee due to oversight missed the filing of Form 10AB within time and the ld. CIT(E) rejected the application filed in 10AB only on the basis of technical ground of delay. Consequently, the delay in filing of Form 10AB before the ld. CIT(E) stands condoned and the issues are restored to the file of the ld. CIT(E) to adjudicate the issue of recognition u/s 80G on merits.

6.

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

Order pronounced in the open court on 21/07/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 21/07/2026 RS

ITA No.1522/Kol/2026 Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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

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