DD JHAJARIA FOUNDATION,KOLKATA vs. C.I.T. (EXEMPTION),, KOLKATA

ITA 2406/KOL/2026Status: DisposedITAT Kolkata08 October 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal considered the submissions and perused the record. Recognizing that the assessee is an old Trust and had been granted approval under Section 12A of the Act, the Bench decided to provide one more opportunity to the assessee to justify its claim. Consequently, the Tribunal set aside the order of the Learned CIT(E) and remanded the issue back to the CIT(E) for reconsideration of the assessee's claim. The assessee was directed not to seek unnecessary adjournments and to file the required evidence for renewal. For statistical purposes, the grounds of appeal were partly allowed. The Tribunal did not decide on the merits of the delay in filing the application but rather provided an opportunity for re-adjudication.

What were the facts?

The assessee, DD Jhajaria Foundation, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Kolkata (CIT(E)). The CIT(E) rejected the assessee's application for renewal of registration under Section 80G(5) of the Income Tax Act, 1961, for Assessment Year 2026-27. The rejection was based on the application being filed belatedly, as the CIT(E) found no provision in Section 80G to condone such delays. The assessee had filed the renewal application in Form No. 10AB on December 29, 2025, while the previous approval was valid up to AY 2026-27 and required filing at least six months prior to expiry. The assessee argued that the CIT(E) had condoned a similar delay for Section 12A registration.

What were the issues?

1. Whether the Learned Commissioner of Income Tax (Exemption) erred in rejecting the assessee's application for renewal of approval under Section 80G(5) of the Income Tax Act, 1961, on the grounds of delay, which the assessee contends is arbitrary, unjustified, and contrary to law. 2. Whether the Learned CIT(Exemption) failed to appreciate that the assessee is a charitable institution carrying on genuine charitable activities and had fulfilled all conditions under Section 80G, making the rejection on technical grounds of delay bad in law. 3. Whether the Learned CIT(Exemption), having condoned a similar delay for approval under Section 12A, ought to have condoned the delay in seeking renewal of approval under Section 80G(5). Assessee's Contentions: The assessee argued that the rejection was arbitrary and contrary to law. They contended that they are a genuine charitable institution and had fulfilled all conditions. They further argued that the CIT(E) had condoned a similar delay for Section 12A registration and therefore should have done so for Section 80G(5) renewal. They relied on the Tribunal's decisions in Shree Saibaba Charitable Trust vs. CIT(Exemption), Ahmedabad (ITA No. 297/RJT/2025) and Bridging Culture and Arts Foundation vs. ITO (ITA No. 2036/KOL/2025). Revenue's Contentions: The Revenue relied on the order of the Learned CIT(E) and requested that it be confirmed.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ 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 [Ld. 'CIT(E)'] passed in respect of registration u/s 80G(5) of the Income Tax Act, 1961 [the 'Act'] for AY 2026-27 dated 28.06.2026. 2. The assessee is in appea

The order continues below.

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