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AL-AMEEN EDUCATION HEALTH AND RESEARCH FOUNDATION,NEW TOWN vs. CIT(EXEMPTION), , KOLKATA

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ITA 2617/KOL/2025Status: DisposedITAT Kolkata26 February 2026AY 2026-2027Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)1 pages
AI SummaryAllowed for statistical purposes

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)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Rip Das, AR
For Respondent: Shri Madanappa Raghuveer, DR
Hearing: 19.01.2026Pronounced: 26.02.2026

Per Rajesh Kumar, AM:

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.

2.

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.

4.

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.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata