MERCY HOME ,KAMDOU VENG, P.O. CHURACHANDPUR vs. ITO - EXEMPTION WARD 2(3), GUWAHATI, AAYAKAR BHAWAN

ITA 324/GTY/2026Status: DisposedITAT Guwahati25 August 2026AY 2026-274 pages
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What did the Tribunal hold?

The Tribunal found that the appeal for AY 2026-27 was infructuous as the approval for that year was already included in a subsequent certificate. However, the rejection order for the earlier period was quashed as it was superseded by the later approval.

What were the facts?

The assessee applied for registration under Section 80G of the Income Tax Act. The Commissioner rejected the application, citing delay in filing Form 10AB. The assessee argued that the application was filed timely based on subsequent approvals.

What were the issues?

Whether the rejection of 80G registration was justified on grounds of delay when a subsequent approval existed? Whether the appeal was infructuous due to subsequent approvals?

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as Ld. 'CIT(E)') agaisnt denial of registration u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') dated 17.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

On the facts and circumstances of the case the learned Commissioner of Income tax (Exemption) was not justified in rejecting the application

The order continues below.

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