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

IN THE INCOME TAX APPELLATE TRIBUNAL 'GAUHATI BENCH', GUWAHATI

BEFORE SHRIDUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

ITA No. 233/GTY/2025 (Assessment Year: NA)

Commissioner of Income Tax

Drishti Foundation

(Exemption)

Amolapatty Railway Gate, Dibrugarh-786001, Assam Vs. Income Tax Office 10B Middleton Road, Kolkata-700071, West Bengal

(Appellant) (Respondent)

PAN No. AADTD4377N

Assessee by : Ms. Swati Baid, AR

Revenue by : Shri Santosh Kumar Karnani, DR

Date of hear ing: 10 .03.2026 Date of pronouncement: 13 .03 .2026

O R D E R

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.

- 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.