ASSOCIATION FOR DEVELOPMENT OF HUMAN AND COMMUNITY REBUILDING,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.529/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2022-23 to 2026-27)
PAN No. :AABAA 5205 H

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Shri S. P. Datta, Advocate
रधजस्व की ओर से /Revenue by : Shri Raja Sengupta, CIT-DR
सुनवाई की तारीख / Date of Hearing
: 06/08/2025
घोषणा की तारीख/Date of Pronouncement : 26/08/2025
आदेश / O R D E R
Per Rajesh Kumar, AM :

This is an appeal filed by the assessee against the order dated
16.11.2024, passed by the ld. CIT(Exemption), Kolkata, for the assessment year 2022-23 to 2026-27. 2. At the outset we note that there is a delay of 45 days in filing of appeal before the Tribunal for which the assessee has filed condonation petition along with affidavit. After perusing the contents of the petition, we are of the view that the delay of 45 days in filing the appeal is bonafide and accordingly we condone the same and admit the appeal for adjudication.
3. The only issue raised by the assessee is against the rejection of application for granting exemption u/s.80G(5)(iii) of the Act vide order dated 28.11.2024 despite the fact that the assessee was granted
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registration u/s.12AB(1)(b) of the Act dated 16.11.2024 for a period from 2022-23 to 2026-27. 4. After hearing the rival contentions and perusing the material available on record, we observe that the ld. CIT(A) rejected the application filed by the assessee for granting registration u/s.80G(5)(iii) of the Act on the ground that the same is not maintainable that the assessee has no Form-10AC (order of provisions registration) for 80G exemption, however, we note that the assessee has already been granted the provisional registration by the ld. CIT(E) vide order dated 16.11.2024. Consequently, we restore this appeal to the file of ld. CIT(E) with a direction to decide the issue of granting exemption u/s.80G(5)(iii) of the Act in the light of provisional registration already granted by the ld. CIT(E) vide order dated 16.11.2024, which is effective from A.Y.2022-23 to 2026-
27. In view of the above, appeal of the assessee is allowed for statistical purposes.
5. In the result, appeal of the assessee is allowed for statistical purposes
Order pronounced in the open court on 26/08/2025. (DUVVURU RL REDDY) (RAJESH KUMAR)
उपाध्यक्ष / VICE PRESIDENT
लेखा सदस्य/ ACCOUNTANT MEMBER

कोलकाता Kolkata; ददनाांक Dated 26/08/2025
Prakash Kumar Mishra, Sr.P.S.
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आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(