PRIMARC PRABHU DAYAL CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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ITA 430/KOL/2026Status: DisposedITAT Kolkata25 June 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application for 80G(5)(iii) registration in the interest of justice. The issue was restored to the CIT(Exemption) to decide on merits after giving the assessee an opportunity to be heard.

What were the facts?

The assessee trust filed an application for approval under Section 80G(5)(iii) in Form 10AB electronically. The application was rejected by the CIT(Exemption) on the grounds of being filed beyond the prescribed time limit.

What were the issues?

Whether the delay in filing the application for 80G(5)(iii) approval can be condoned and the matter decided on merits.

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, “D” BENCH, KOLKATA

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

For Appellant: Shri Manish Tiwari, AR
For Respondent: Shri Sanat Kumar Raha, DR
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), Kolkata (hereinafter referred to as the “Ld. CIT(A)”] dated 12.12.2025.

2.

At the outset, the ld. Counsel for the assessee submitted that the application for grant of approval u/s 80G(5)(iii) of the Income-tax Act, 1961 was filed electronically on 20.06.2025 in form no. 10AB under Rule 17A of the IT Rules 1962, (Rules). Although, the assessee was granted provisional approval u/s 80G(5)(iv) of the Act in Form No.10AC by CPC, Bangalore vide order dated 22.06.2022, for a period of 22.06.2022 to A.Y. 2025-26. The ld. CIT(E) dismissed 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) was rejected on the ground of being application in form 10AB filed belatedly i.e. on 20.06.2025. In the interest of justice and fair play, we hereby condone the delay in filing the said application and restore the issue back to the file of the ld. CIT (E) with a direction to decide the same 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 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

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