SOCIETY FOR HERITAGE & ECOLOGICAL RESEARCHES,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

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ITA 2912/KOL/2025Status: DisposedITAT Kolkata29 June 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application for 80G registration. The matter was restored to the CIT(Exemption) to decide the issue on its merits after providing the assessee with a hearing.

What were the facts?

The assessee filed an application for approval under Section 80G(5)(iii) in Form 10AB. The CIT(Exemption) dismissed the application solely on the grounds that it was filed beyond the prescribed time limit.

What were the issues?

Whether the delay in filing the application for 80G registration can be condoned and if the application should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Miraj Shah, AR
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 16.06.2026Pronounced: 29.06.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2025.

2.

At the outset, the ld. Counsel for the assessee submitted that the application of the assessee for grant of approval u/s 80G(5)(iii) of the Income-tax Act, 1961 the Act was filed on 20.10.2025 in form no. 10AB under Rule 17A of the IT Rules 1962, (Rules). The ld. CIT(E) dismissed the appeal of the assessee vide order dated 18.11.2025 on the ground that the

3.

After hearing the rival contentions and perusing the materials available on record, we find that the application filed by the assessee for grant of registration u/s 80G(5)(iii) in form 10AB was rejected on the ground being filed belatedly i.e. on 20.10.2025. In the interest of justice and fair play, we hereby condone the delay and restore the issue back for granting of registration u/s 80G(5)(iii) of the Act to the file of the ld. CIT (E) with a direction to decide on merit after affording reasonable opportunity of hearing to the assessee.

4.

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

Order pronounced on 29.06.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 29.06.2026 Sudip Sarkar, Sr.PS

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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