DRISHTI FOUNDATION,DIBRUGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

PER BENCH:

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 21.06.2026. 2. The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT (E), rejecting the application for registration u/s 80G of the Income-tax Act, 1961 (the Act) without providing proper opportunity of hearing. The ld. Counsel for the assessee at the outset submitted that the application for registration u/s 80G of the Act was filed on 03.12.2024 in form 10AB of the Act as against the extended due date for filing of form 10AB on or before
30.06.2024 as per CBDT Circular No.7/2024 dated 25.04.2024. The Drishti Foundation ld. CIT(E) rejected the said application on the ground that he has no power to condone the delay in filing the application in form 10AB application for registration u/s 80G of the Act.
3. After hearing the rival contentions and perusing the materials available on record, we are of the view that the registration u/s 80G of the Act cannot be denied for the reasons of late filing of form
10AB. Accordingly we hereby condone the delay in filing the form
10AB for registration u/s 80G of the Act and restore the issue to the file of the CIT (E) with direction to decide the issue of registration 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 13.03.2026. (RAJESH KUMAR)
(DUVVURU RL REDDY)
(ACCOUNTANT MEMBER)
(VICE PRESIDENT)

Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.