SANTINIKETAN SISHUTIRTHA,SOHINI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA , KOLKATA

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ITA 2085/KOL/2026Status: DisposedITAT Kolkata25 August 2026AY 2027-285 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 10AB was a procedural delay and not mandatory. In the interest of justice, the delay was condoned, and the issue was restored to the CIT(A) for adjudication on merit.

What were the facts?

The assessee, Santiniketan Sishutirtha, had provisional approval under Section 80G(5)(iv) and applied for regular approval in Form 10AB. The CIT(E) rejected the application due to a delay in filing Form 10AB, stating they had no power to condone the delay.

What were the issues?

Whether the CIT(E) has the power to condone the delay in filing Form 10AB for regular approval under Section 80G, and whether the delay was a procedural or mandatory issue.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)(iv),Section 80G(5)(ii),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 2085 /KOL/2026 Assessment Year- 2027-28 Santiniketan Sishutirtha...........................................................................................Appellant Sohini, Digantapply, Santiniketan, Birbhum, West Bengal- 731235, [PAN No.AAJTS6125R]

Vs. The Commissioner of Income Tax(E)..........................,..……………....……….Respondent 10B, Middleton Row, Kolkata- 700071 Appearances by: P.K. Ray, A.R., appeared on behalf of the Appellant. Sanat Kumar Raha, CIT(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 19.03.2026 of the Office Of the Income Tax Department, passed under Section 80G of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The brief facts of the case of the assessee that the assessee granted provisional approval u/s 80G(5)(iv) of the Act in Form No. 10AC which was valid for the period from 2022-23 to the A.Y. 2024-25. Subsequently, the assessee filed an application seeking regulation approval u/s 80G(5)(ii) of the Act in Form 10AB. CIT(E) has rejected the application by holding that assessee has failed to

ITA No.2085/Kol/2026 present application in Form No. 10AB within the stipulated time and CIT(E) has no power to condone the delay.

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

3.

The Ld. AR challenges the very impugned order thereby submitting that CIT(E) erred in holding that application was filed beyond the prescribed time limit ignoring the reality that assessee has applied for regular approval. The Ld. AR further submits that CIT(E) failed to acknowledge that a previous rejection of Form No. 10AB was directed for the approval of registration of u/s 12A(1)(ac)(iii) of the Act by the Hon’ble ITAT C Bench Kolkata in ITA No 961/Kol/2023. The Ld. AR has placed the several order of the ITAT which is as follows:-

(i) ITA No(s). 1418/KOL/2026

(ii) ITA No(s). 1419/KOL/2026

(iii) ITA No(s). 1239/KOL/2026

(iv) ITA No. 1522/KOL/2026

The Ld. (DR) did not raise any objection in remitting the appeal of the assessee to the file of the CIT(A).

ITA No.2085/Kol/2026 4. We have considered the rival submission and find that assessee was enjoying the provisional approval as provisional approval has been granted and it was valid from the period from 2022-23 to the A.Y. 2024-25. The CIT(E) has denied the claim of exemption u/s 80G(5)(ii) of the Act on account of delayed filed of application in Form 10AB therefore, in the interest of justice and fair play, it was considered by the bench that the assessee be allowed another opportunity to present his case. Delay in filing a Form 10AB is procedural delay and it is not mandatory. The delay in filing form 10AB before the Ld. CIT(E) is hereby condoned and the issues restored to the file of the CIT(A) to adjudicate the issue of recommendation of approval on merit.

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

Kolkata, 25th August , 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated: 25. 08.2026.

ITA No.2085/Kol/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.2085/Kol/2026

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