RAJMAL KAMAL CHAND SETHIA CHARITABLE TRUST,GUWAHATI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

ITA 480/GTY/2026Status: DisposedITAT Guwahati08 October 2026AY 2026-274 pages
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What did the Tribunal hold?

The Tribunal noted that the assessee filed Form No. 10AB on 09.10.2025 for renewal of its Section 80G approval, which was due on or before 30.09.2025. The Ld. CIT(E) did not have the power to condone the delay. However, the assessee relied on CBDT Circular No. 06/2026 dated 07.07.2026, which was issued to address difficulties faced by taxpayers who filed applications between 01.10.2025 and 09.10.2025. Considering the rival submissions, the material on record, and in the interest of justice, the Tribunal decided to remit the issue back to the file of the Ld. CIT(E). The Ld. CIT(E) is directed to consider the applicability of the CBDT circular and decide the matter as per law, providing the assessee an opportunity to be heard and substantiate its claim with cogent documents. The Tribunal stated that no second leniency would be granted if the assessee failed to comply. The appeal was partly allowed for statistical purposes.

What were the facts?

The assessee, Rajmal Kamal Chand Sethia Charitable Trust, filed an appeal against the order of the Commissioner of Income Tax (Exemptions), Kolkata, dated 28.06.2026. This order rejected the renewal of approval under Section 80G. The assessee had filed Form No. 10AB on 09.10.2025, seeking renewal of its Section 80G approval, which was initially granted for Assessment Years 2022-23 to 2026-27 and was set to expire on 31.03.2026. The statutory deadline for filing the renewal application was 30.09.2025. The assessee submitted a condonation petition for the delay in filing, which was not considered by the Ld. CIT(E). The assessee also relied on CBDT Circular No. 06/2026 dated 07.07.2026.

What were the issues?

1. Whether the Tribunal has the power to condone the delay in filing Form No. 10AB for renewal of approval under Section 80G(5)(ii) of the Income Tax Act, 1961, when the Ld. CIT(E) does not possess such power. 2. Whether CBDT Circular No. 06/2026 dated 07.07.2026 is applicable to the assessee's case and provides relief for the delayed filing of Form No. 10AB. Assessee's contentions: The assessee argued that it was granted approval under Section 80G for AY 2022-23 to AY 2026-27. Although Form No. 10AB was filed on 09.10.2025, after the due date of 30.09.2025, a condonation petition was filed. The assessee contended that CBDT Circular No. 06/2026 is applicable and makes the assessee eligible for approval. Revenue's contentions: The revenue relied on the order of the Ld. CIT(E), arguing that the assessee failed to adhere to the statutory period prescribed for filing Form No. 10AB for renewal, and the application was filed before the expiry of six months from the last date of approval.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)(ii)

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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Babulal Jain, FCA
For Respondent: Shri M.C. Omi Ninghshen, CIT-DR
Hearing: 02.09.2026Pronounced: 08.10.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemptions), Kolkata dated 28.06.2026, DIN & Notice No. ITBA/EXM/F/EXM45/2026- 27/1090537527(1) for rejecting the renewal of approval u/s 80G treating as Form No. 10AB filed on 09.10.2025 seeking renewal of 2 Rajmal Kamal Chand Sethia Charitable Trust approval u/s 80G(5)(ii) of the Act. The Ld. Counsel reiterated the submission made before the lower authorities and submitted that the assessee was granted approval u/s 80G fo

The order continues below.

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