SWAMI VIVEKANANDA GRAMONNAYAN KENDRA,MURSHIDABAD vs. CIT(EXEMPTION),, KOLKATA

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 electronically filed on 13.02.2025 in form no. 10AB under Rule 17A of the IT Rules 1962, (Rules). The ld. CIT(E) dismissed the appeal of the assessee on the ground that the application in form 10AB was filed beyond the time limit for A.Y. 2022-23 to

The ld. DR on the other hand submitted that the CIT (E) did not have any power to condone the delay and thus, dismissal is the only to decide the application.

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) was rejected on the ground being application in form 10AB filed belatedly i.e. on 13.02.2025. 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.

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