TREASURES OF INNOCENCE,GARIA , SOUTH PARGANAS vs. CIT( EXEMPTION) , KOLKATA, KOLKATA

PDF · subscribers
ITA 2436/KOL/2025Status: DisposedITAT Kolkata25 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application, attributing the mistake to a bonafide error by the assessee. The CIT(E)'s order was vacated, and the case was remanded for a fresh decision on merits.

What were the facts?

The assessee, an existing institution, mistakenly filed an application for provisional approval under the wrong clause of Section 80G(5). After rectifying the mistake and filing a fresh application, the CIT(E) rejected it as time-barred. The assessee appealed this rejection.

What were the issues?

Whether a bonafide mistake in selecting the wrong clause in an application for 80G approval can lead to rejection as time-barred. Whether the delay in filing the corrected application should be condoned.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A(1)(ac)(i),Section 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Hearing: 16.06.2026Pronounced: 25.06.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption) (hereinafter referred to as the “Ld. CIT(E)”] dated 13.08.2025 for the AY 2025-26.

2.

At the outset, the ld. Counsel for the assessee submitted that assessee was an existing approval institution u/s 80G(5) (vi) as it was granted the registration u/s 12AB of the Act from

3.

After hearing the rival contentions and perusing the materials available on record, we find that this has happened due to bonafide mistake on the part of the assessee and accordingly, we vacate the order of provisional approval dated 31.12.2021,

4.

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

Order pronounced on 25.06.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 25.06.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →