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Facts
Sawansukha Foundation, having provisional approval under Section 80G(5)(iv), applied for final approval under Section 80G(5)(iii) for A.Y. 2025-26 via Form 10AB. The application was rejected by the CIT(Exemption) as belated. The assessee contended that the delay was due to an inadvertent error in selecting the assessment year in an earlier filing for A.Y. 2024-25.
Held
The Tribunal acknowledged the assessee's mistake as bona fide. It directed the CIT(Exemption) to condone the delay in filing Form 10AB for A.Y. 2025-26 and to consider the application for Section 80G registration as timely, subsequently passing an order on the merits of the case.
Key Issues
Can a delay in filing Form 10AB for final Section 80G approval be condoned by the CIT(Exemption) if it's due to an inadvertent, bona fide mistake in selecting the assessment year?
Sections Cited
80G(5)(iii), 80G(5)(iv), 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
order
: December 22, 2025 ORDER
Per Pradip Kumar Choubey, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 30.06.2025 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’] rejecting the application filed in Form 10AB for final approval as per the provisions of section 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’).
Brief facts of the case of the assessee are that the assessee has been granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC by CPC, Bangalore on 28.05.2021 for a period from A.Y 2022-23 to 2024-25. Subsequently, an application for approval of the trust u/s 80G(5)(iii) of the Act was filed on 20.12.2024 by the assessee in Form 10AB. Notice was issued on 02.04.2025 to the assessee with a request for furnishing details of activities carried out as well as certain Sawansukha Foundation documents. In response to the notice, the assessee furnished certain details and the ld. CIT(E) after examining of the details submitted by the assessee rejected the application by holding that the activity of the assessee has already commenced and present application filed in Form 10AB for final approval was beyond the prescribed limit of the CBDT Circular and the CIT has no power to condone the delay in filing application in Form 10AB.
Aggrieved and dissatisfied, the assessee filed the present appeal before us. The ld. AR challenges the impugned order thereby submitting that the assessee is a registered trust u/s 12A of the Act and the assessee-Trust was required to file Form 10AB for A.Y 2025-26 for approval u/s 80G(5) of the Act by the extended due date 30-06-2024 but due to inadvertent mistake, it again applied for approval u/s 80G of the Act for A.Y 2024-25 though it was not required to file for A.Y 2024-25 since valid approval u/s 80G of the Act was duly available for A.Y 2024- 25. The ld. AR further submits that the same was an inadvertent error at the time of choosing assessment year in the drop-down menu while filing Form 10AB on 30-03-2024 wherein the A.Y 2024-25 was wrongly chosen instead of A.Y 2025-26 in the Form 10AB. His submission is that after acknowledging the mistake, the assessee as a matter of caution filed application in Form 10AB for A.Y 2025-26 on 20.12.2024. The ld. AR further submits that since the Form 10AB was filed on 20-12-2024, the ld. CIT(E) vide order dated 30-06-2025 rejected the Form 10AB on the ground that the Form was filed belatedly and CIT has no power to condone the delay in filing application in Form 10AB for 80G application. The ld. AR before us has filed the following submissions:
“8 Reiterating the facts of the case, it is humbly submitted that the assessee is a newly incorporated trust vide trust deed dated 09-02-2021. Shri Akhilesh Pandey, staff of the assessee trust inadvertently choose the incorrect assessment year in the drop down menu while filing Form 10AB Sawansukha Foundation The said inadvertent mistake was brought to the notice of the trustees by its Tax Consultant at the time of filing appeal before the Hon'ble ITAT against the order of the learned CIT(E) dated 14-09-2024 for AY 2024-25. The above fact was duly submitted before the Hon'ble ITAT in the submissions filed before the Hon'ble ITAT in and ITA No.2156/Kol/2024. Copy of the judgment is enclosed. The tax consultant advised the assessee trust to immediately file Form 10AB for AY 2025-26 and accordingly Form 10AB was filed belatedly on 20-12- 2024. In view of the above facts, it is humbly submitted that Form 10AB was filed within time ie 30-03-2024. However, unintentionally the Form 10AB was filed choosing the wrong assessment year 2024-25 instead of AY 2025-26 though it was not required to file for AY 2024-25 since valid approval u/s 50G of the Act was duly available for AY 2024-25 vide order of the learned PCIT/CIT in Form 10AC dated 28-05-2021 9. In view of the above facts of the case, it is humbly requested before Your Honours to direct the learned CIT(E) to condone the delay in filing the Form 10AB for AY 2025-26 since the same was an inadvertent error on the part of the assessee trust.”
Contrary to that, the ld. DR supports the impugned order.
Upon hearing the submissions of the counsels of the respective parties, the assessee is registered trust u/s 12A of the Act and the assessee-Trust was required to file Form 10AB for A.Y 2025-26 for approval u/s 80G(5) of the Act by the extended due date 30-06-2024 but due to inadvertent mistake of the staff of the assessee trust, it choose the incorrect assessment year in the drop down menu while filing Form 10AB and the said inadvertent mistake was brought to the notice of the trustees by its Tax Consultant at the time of filing appeal before the Hon'ble ITAT against the order of the learned CIT(E) dated 14-09-2024 for A.Y 2024-25 and the Hon'ble ITAT after considering the submissions allowed the registration to continue for A.Y 2024-25 as per the original order granting such registration vide passing order in & 2156/Kol/2024. The ld. AR has submitted before us the following documents:
Keeping in view the above discussion, we are inclined to restore the appeal of the assessee before the ld. CIT(E) with a direction to condone the delay in filing the Form 10AB for AY 2025-26 as bona fide mistake on the part of the assessee trust and consider the application for registration u/s 80G as within time. The ld. CIT(E) will consider the application for condonation in granting registration u/s 80G and pass order on merits.
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 22nd December, 2025.