BRIDGING CULTURE AND ARTS FOUNDATION,KOLKATA vs. ITO WARD 1(2), KOLKATA

PDF · subscribers
ITA 2036/KOL/2025Status: DisposedITAT Kolkata29 June 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the minor delay in filing the appeal and set aside the order of the CIT(E). The matter was remanded back to the CIT(E) to pass a fresh order on merits after allowing the assessee an opportunity to be heard and to seek condonation of delay before the appropriate authorities.

What were the facts?

The assessee, Bridging Culture and Arts Foundation, filed an appeal against the order of the CIT(E) rejecting its application for approval under Section 80G due to a delay in filing Form No. 10AB. The assessee had received provisional approval earlier but missed the extended due date for the final application.

What were the issues?

Whether the delay in filing Form No. 10AB for Section 80G approval can be condoned and if the application should be decided on merits despite the delay.

Which sections of the Income-tax Act were involved?

Section 80G,Section 250,Section 253(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRADIP KUMAR CHOUBEY & RAKESH MISHRA

For Appellant: Shri Akshay Ringasia, CA
For Respondent: Shri Anup Biswas, CIT-DR
Hearing: 29.06.2026Pronounced: 29.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.2036/KOL/2025 (Assessment Years: 2023-24 to 2028-29) Bridging Culture and Arts ITO, Foundation, Vs. Ward – 1(2), Ground Floor, Flat No.GB, Kolkata 176/14/163, Raipur Road, Kolkata –700032, West Bengal [PAN: AAKCB2877K] (Appellant) .. (Respondent) Appellant by : Shri Akshay Ringasia, CA Respondent by: Shri Anup Biswas, CIT-DR Date of Hearing 29.06.2026 Date of Pronouncement 29.06.2026

O R D E R PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 16.06.2025 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”) for the assessment years (A.Y.) 2023–24 to 2028-29.

2.

The appeal filed by the assessee is barred by limitation in terms of provisions of section 253(3) of the Act. The assessee did not file petition for condonation of delay. There is a small delay of 3 days in filing the appeal.

ITA No.2036/Kol/2025/AY 2023-24 to 2028-29 Bridging Culture & Arts Foundation vs. ITO Since, the delay was not deliberate and intentional, we conde the minor delay and admit the appeal for hearing.

3.

The facts of the case in brief are that the assessee was granted provisional approval u/s 80G(5)(iv) of the Act in Form No.10AC by CPC, Bangalore vide order dated 19.08.2022 for a period from A.Y 2023-24 to A.Y. 2025-26. Subsequently, an application for approval of the trust, u/s 80G(5)(iii) of the Act was filed electronically and as per data available in ITBA, the same is filed on 07.10.2024 by the assessee in Form No. 10AB under Rule 17A of the I.T. Rules, 1962. A notice was issued to the applicant/assessee on 02.04.2025 and sent through ITBA on the e-mail id given by the applicant Trust/Institution in its online application, with a request to furnish detailed note on the activities carried out by the assessee, as well as certain details/documents as mentioned therein on or before 09.04.2025. In response to the said notice, the applicant/assessee has furnished certain details/documents on 08.04.2025. The submission of the assessee was examined it was found that the assessee had already commenced its activities since F.Y. 2021-22. The extended due date for filling application in Form No. 10AB was 30.06.2024 as per CBDT Circular No.07/2024, dated 25.04.2024. However, it is seen that the assessee did not file the Form no-10AB within the stipulated time limit. From the provisions of 80G(5) (iii) of the Act, it is evident that the time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay in filing application in Form No. 10AB for 80G application. In view of the above application filed by the assessee has been rejected and provisional certificate issued to the assessee is also cancelled.

ITA No.2036/Kol/2025/AY 2023-24 to 2028-29 Bridging Culture & Arts Foundation vs. ITO 4. Being aggrieved by dissatisfied, the assessee preferred appeal before us. The ld. AR challenges the very impugned order thereby submitting that ld. CIT(E) has erred in rejecting the application for filing approval u/s 80G and issue of being time barred without going into the merit of the case and not condoning the delay. The ld. AR further submits that ld. CIT(E) was grossly erred in ignoring the fact that the online application of IT portal did not provide option for rectification of proper clause u/s 80G(5) in case of mistake happened and inadvertently wrong clause chosen by assessee. The prayer of the assessee is that the appeal is remitted back to the file of ld. CIT(E) for passing a fresh order after an opportunity of being heard to the assessee and after condoning the delay. He has cited a decision passed by the Co-ordinate Bench in ITA No.814/Kol/2025, dated 02.04.2026. 5. Contrary, the ld. CIT-DR supports the impugned order of ld. CIT(E). Upon hearing the submission of the ld. AR of the representative 6. parties and on perusing of the order, we find that the assessee was granted provisional approval u/s 80G(5)(iv) of the Act in Form No.10AC for a period from 2023-24 to 2025-26. Subsequently, the application for approval of the trust u/s 80G(5)(iii) of the Act was filed on 07.10.2024 by assessee in Form No.10AB. The submission of the assessee was that the extended due date for filing application Form No.10AB was on 30.06.2024 and as per CBDT Circular, dated 25.04.2024. The assessee filed the same on 07.10.2024. The ld. CIT(E) has denied the claim of exemption u/s 80G(5)(iii) of the Act on account of delay in filing application in Form No.10AB. It has been submitted by the ld. AR that the portal did not provide an option for rectification of the proper clause

ITA No.2036/Kol/2025/AY 2023-24 to 2028-29 Bridging Culture & Arts Foundation vs. ITO u/s 80G(5) of the Act. Apparently, the assessee is an old trust and it has been granted provisional approval u/s 80G(5)(iv) of the Act for the A.Y. 2023-24 to A.Y. 2025-26. Interests of justice demands to afford an opportunity to the assessee to place his case before the ld. CIT(E).

7.

Keeping in view the facts of the case and considering the order passed by the Co-ordinate Bench (supra), we set aside the matter and remanded to the same to the file of ld. CIT(E) to pass a fresh order on merits. The assessee shall file appropriate application before lower authorities for seeking condonation of delay, if applicable, before the appropriate authorities, who shall consider the same and decide the same. Therefore, the application u/s 80G(5) of the Act shall be decide by ld. CIT(E).

8.

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

The order is pronounced in the open Court on 29/06/2026.

Sd/- Sd/- (Rakesh Mishra) (Pradip Kumar Choubey) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 29/06/2026 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 आयकर] �ǕÈ�(अपील) / The CIT(A) 4.

ITA No.2036/Kol/2025/AY 2023-24 to 2028-29 Bridging Culture & Arts Foundation vs. ITO 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ����,/ DR, ITAT, Kolkata 6. �ȡ�[फाईल/ Guard file

BY ORDER, // TRUE COPY //

Asstt. Registrar, ITAT, Kolkata

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →