INSTITUTE OF ENGINEERING & MANAGEMENT,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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ITA 2427/KOL/2025Status: DisposedITAT Kolkata25 August 2026AY 2025-20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10AB is procedural and not mandatory. Therefore, the delay was condoned, and the matter was remitted back to the CIT(E) for fresh consideration.

What were the facts?

The assessee, Institute of Engineering & Management, had provisional approval under Section 80G(5)(iv). Their application for regular approval under Section 80G(5)(iii) was rejected by the CIT(E) due to a delay in filing Form 10AB.

What were the issues?

Whether the delay in filing Form 10AB is a mandatory requirement for approval under Section 80G(5)(iii), and if not, should the delay be condoned?

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 80G(5)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 2427/KOL/2025 Assessment Year- 2025-26 Institute of Engineering & Management................................................................Appellant 120, SDF Building, Salt Lake, Electronics Complex Sector, V, Kolkata, West Bengal- 700091 [PAN No. AADCI1691P] Vs. CIT(Exemption).........................................,..……………....……….Respondent 10B, Middleton Row, Kolkata, West Bengal- 700071 Appearances by: Somnath Ghosh, Advocate, appeared on behalf of the Appellant. Ambrish Mishra, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing: August 20, 2026 Date of pronouncing the order: August 25 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 13.08.2025 of the Income Tax Department, passed under Section 80G(5)(iii)of the Assessment Year 2025-26 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The brief facts of the case of the assessee is that assessee was granted provisional approval u/s 80G(5)(iv) of the Act in Form No. 10AC for a period from 08.02.2022 to A.Y. 2024-25. Subsequently, an application for approval of the trust, u/s. 80G(5)(iii) was filed. Notice was issued to the assessee and

ITA No.2427/Kol/2025 sought for explanation regarding the actual activities of the trust, in response to the notices, assessee furnished certain details, the CIT(E) found that assessee had already commenced its activities from 10.10.2011 and due date for filing application in Form 10AB was on 30.06.2024. However, the assessee did not file the form 10AB within stipulated time limit, hence the application filed in Form 10AB is hereby rejected.

Being aggrieved by and dissatisfied the assessee preferred appeal before us.

3.

The Ld. AR challenges the very impugned order by submitting that Ld. CIT(E) erred in rejecting the assessee’s application ignoring the fact that delay was not intentional. The Ld. AR prayed that appeal of the assessee be remitted back to the file of the CIT(E) for a fresh consideration after condoning the delay as the delay in filing of Form. 10AB is only procedural in nature and not mandatory in nature.

The Ld. DR did not raise any objection.

4.

Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order we find that assessee has already granted provisional approval valid for a period from 08.02.2022 to A.Y. 2024-25.His application for approval of the trust has been rejected only this ground that

ITA No.2427/Kol/2025 there was a delay in filing of Form 10AB.In a catena of decision passed by the Tribunal it has been held that delay in filing Form 10AB is not mandatory and it is only a procedural in nature.

5.

In view of the discussion made above delay in filing of Form 10AB for the CIT(A) is hereby condoned. Appeal of the assessee be remitted back to the file of the CIT(E) for a fresh consideration as per law.

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

Kolkata, the 25th August , 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member DC Dated: 25 .08.2026. Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

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

ITA No.2427/Kol/2025

ITA No.2427/Kol/2025

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