D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

sections 12A(1)(ac)(iii) & 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. Since both the appeals relate to the same assessee and arise from the final registration u/s 12A of the Act which is compulsory for getting subsequent registration u/s 80G of the Act which are interconnected in both the appeals

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

sections 12A(1)(ac)(iii) & 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. Since both the appeals relate to the same assessee and arise from the final registration u/s 12A of the Act which is compulsory for getting subsequent registration u/s 80G of the Act which are interconnected in both the appeals

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is dismissed

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJEELING vs. CIT - EXEMPTION, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, it may be mentioned that the appeal is barred by limitation by 37 days. The assessee has filed an application for condonation of delay

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJELING vs. CIT (EXEMPTION), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, it may be mentioned that the appeal is barred by limitation by 37 days. The assessee has filed an application for condonation of delay

GV KACHREWAALE FOUNDATION,ANDAMAN vs. CIT (EXMPTION), KOLKATA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereafter ‘the Act’) and u/s 80G of the Act. The action rejecting the two applications has been challenged. It is seen that there is a delay of 258 days in filing of both of these appeals. The assessee has filed affidavits, listing out reasons for delay in detail, praying

GV KACHREWAALE FOUNDATION,ANDAMAN vs. CIT (EXMPTION), KOLKATA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereafter ‘the Act’) and u/s 80G of the Act. The action rejecting the two applications has been challenged. It is seen that there is a delay of 258 days in filing of both of these appeals. The assessee has filed affidavits, listing out reasons for delay in detail, praying

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is dismissed

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

SUSAMSKAR FOUNDATION ,KOLKATA vs. CIT(EXEMPTION), KOLKATA, KOLKATA

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Dr. Manish Borad & Sonjoy Sarma

condone the delay and admit the appeal for adjudication 3. The assessee is in appeal before this Tribunal raising the following grounds: “1) That the impugned Order of the Ld. Commissioner of Income Tax (Exemptions), Kolkata is arbitrary, illegal, contrary to the material on records and in excess of his jurisdiction while issuing the Order. 2) That the Rejection

NITDAA FOUDATION ,KOLKATA vs. CIT(E), KOLKATA

In the result, ITA No. 1431/KOL/2023 is allowed for statistical purposes

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

1)(ac)(iii) of the I.T. Act 1961 without issuing any physical hearing notice to the assessee.” 3. The Registry informed us that the appeal was filed with a delay of 326 days. Condonation petition was filed. The assessee has explained the delay. Ld. D/R had not made any strong objection about the condonation of delay. So, the delay

GANA UNNAYAN PARSHAD,KOLKATA vs. CIT(EXEMPTION), KOLKATA

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

AGAMI NIRMAN 2003,KOLKATA vs. CIT(EXEMPTION), KOLKATA

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

section 12A(1)(ac) (iii) of the I.T. Act 1961 on 6.5.2022 along with annexures.” 5. In view of the submission made we are of the view that there is sufficient cause for the delay which was neither mala fide/intentional nor 3 Nitdaa Foundation has given any benefit to the assessee. Hence, the delay of 77 days is hereby condoned

SRI MAHESWARI DHARMSALA,KOLKATA vs. CIT,(EXEMPTION),, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. I.T.A. No.: 528/KOL/2025 Assessment Year: N.A. Sri Maheswari Dharmsala. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That the rejection of form 10AB is arbitrary and not justified as Assessee had filed form 10AB for Sec 12A within the extended due date

JAN SHIKSHAN SANSTHAN,PURULIA vs. CIT(EXEMPTION), KOLKATA

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) of the Income

LIBERAL ASSOCIATION FOR MOVEMENT OF PEOPLE,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) of the Income

CHIRANABIN,HOWRAH vs. CIT(EXEMPTION), KOLKATA

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) of the Income

SRJB MEMORIAL TRUST,ENGLISH BAZAR vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is allowed for statistical\npurposes\nOrder pronounced in the open court on 13

delay was attributed to the non-availability of trustees for submitting a notarized affidavit, which was required for the application for regular registration under section 12A(1)(ac)(vi).", "held": "The Tribunal condoned