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Facts
The assessee preferred appeals against the order of the CIT(E) rejecting their application for exemption under Section 80G(5)(iv) of the Income Tax Act. The rejection was based on the ground that the application was not filed within the prescribed time frame of six months before the expiry of the previous registration.
Held
The Tribunal acknowledged the delay in filing the application. However, considering the merits of the case, the Tribunal decided to condone the delay. The issue was restored to the file of 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?
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.