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Facts
The assessee filed an application in Form 10AB for exemption under Section 80G(5)(iv) of the Act. The CIT(E) rejected the application because it was filed beyond the prescribed six-month period before the last date of the temporary registration.
Held
The Tribunal noted that the application was filed late but decided to condone the delay considering the merits of the case. The issue was restored to the CIT(A) for fresh adjudication after providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the delay in filing the application for exemption under Section 80G(5)(iv) of the Act should be condoned and the matter be restored to the CIT(A) for fresh adjudication.
Sections Cited
80G(5)(iv)
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
These are appeals preferred by the assessee against the order of the Commissioner of Income Tax (Exemption) Kolkata vide order dated 12.09.2025 for AY 2026-27.
The only issue in both the appeals is against the rejection order passed by the ld. CIT (E), Kolkata, rejecting the application made by the assessee in Form 10AB for grant of exemption u/s 80G(5)(iv) of the Act on the ground that the original application was not moved within six months before the last date of temporary registration granted till A.Y. 2025-26.
In the result, the both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 26.02.2026.