VKPM SEVA TRUST, KOLKATA vs. CIT(E), KOLAKTA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

condone the delay. 5. Upon hearing the rival submissions of the Counsels of the respective parties, we have perused the case of the assessee which is as follows: The brief fact of the case of the assessee is that the assessee is a charitable Trust registered/approved u/s 80G(5) of the Act since 2016. However, an amendment was brought into

SILIGURI SALASAR BALAJEE SEWA TRUST,SILIGURI vs. C.I.T., (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for\nstatistical purposes

condonation of the delay.\nAfter going over the said application, we find sufficient reasons behind\nthe delay and consequently, the delay in filing the appeal is hereby\ncondoned and we proceed to dispose of the appeal on merits.\n3. Brief facts of the case are that the assessee was granted provisional\napproval u/s 80G

PRAMEYA FOUNDATION,KAIKHALI BOINCHBERIA vs. CIT (EXEMPTION) , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

section 80G(5)(iii) of the Act, it is evident that the time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay

AGARWAL SABHA ,ULUBARI, GUWAHATI vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraagarwal Sabha, Cit (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (Pan: Aalaa5893M) (Appellant) (Respondent)

section 80G(5)(iii) of the Act, it is evident that the time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay

SREI EQUIPMENT FINANCE LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1), , KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Srei Equipment Finance Commissioner Of Income-Tax Limited (Appeals), 86C, Vishwakarma, National Faceless Appeal Vs. Topsia Road (South), Topsia, Centre, Delhi Kolkata-700046 (Appellant) (Respondent) Pan No. Aakcs3431L Assessee By : Shri S.K. Tulsiyan & Miss Lata Goyal, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 15.09.2025

80G of the Act of ₹1,50,000,000/- to the assessee. Consequently, Ground No. 4 is allowed. 5. The issue raised in Ground No. 5 is against the order of ld. CIT (A) upholding the order of ld. AO wherein the AO has not allowed the exclusion of amount transferred to income tax special reserve in computing the book

BHABAR BHABANI MANDIR PUBLIC TRUST,WEST BENGAL BURDWAN vs. CIT EXEMPTION , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishrabhabar Bhabani Mandir Public Cit (Exemption), Kolkata, Trust, Income Tax Office, 10B, Kalna Saspur Kalna, Purba Vs Middleton Road, Bardhaman - 713409 Kolkata - 700071 (Pan: Aadtb5275B) (Appellant) (Respondent)

section 80G(5)(iii) of the Act, it is evident that the time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power to condone the delay

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 clause (iii) of second proviso to sub-section (5) of Section 80G

HAYDEN HALT INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2024-25

Section 80G(5)(iii) of the Act was mandatory and the Ld. CIT(E) had no power to condone the delay

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 clause (iii) of second proviso to sub-section (5) of Section 80G

LOKSAKHA WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay has been filed by the assessee stating as under: “1. The Commissioner of Income Tax (Exemptions), Kolkata ('CIT(E)'), has passed the order dated 22 February 2025 under section 80G

BHABNA,KOLKATA vs. CIT (EXMPTION), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay. Brief facts of the case are that the assessee was granted registration u/s 80G(iv) of the Act in Form-10AC by CPC, Bangalore vide order dated 23.09.2021 for the period from AY 2022-23 to AY 2024-25. Subsequently, an application for approval of Trust u/s 80G(5)(iii) of the Act was filed

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1213/KOL/2025: “1. That the Rejection Order for registration under section 12A(1)(ac)(iii) passed is bad in law as well as on facts of the case. 2. That the Hon'ble Commissioner

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1213/KOL/2025: “1. That the Rejection Order for registration under section 12A(1)(ac)(iii) passed is bad in law as well as on facts of the case. 2. That the Hon'ble Commissioner

SHRI SANATAN DHARMA PANCHAYAT HIGH SCHOOL MANDAWA,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2026-27 Shri Sanatan Dharma Panchayat High School Mandawa….….……….……Appellant Block-A-11, 4Th Floor, 234/3A Ajc Bose Road, Kol - 700020. [Pan: Aaets8043F] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Sanjeev Kadel, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

80G on 05.12.2024 in Form No.10AB with condonation of delay and reasons for such delay are identical as filed u/s 12A but the same has been rejected by the ld. CIT(E). 5.1 Having gone through the judgment cited by the ld. AR, we find that in the aforesaid judgment, the Hon’ble High Court of Madras has allowed

MITRA INSTRITUTION BHOWANIPUR BRANCH,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 27.08.2024. I.T.A. No.: 742/KOL/2025 Assessment Year: 2022-23 Mitra Institution Bhowanipur Branch 1.1. The Registry has informed that the appeal is delayed by 159 days. Along with the appeal memo, the assessee has filed an application seeking condonation of delay. The reasons mentioned

PRANAB KANYA SANGHA,NORTH TWNETY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2025-26 Pranab Kanya Sangha………….……………………….……….……….……Appellant Barasat-I, Hridaypur, West Bengal-700127.. [Pan: Aaatp4743M] Vs. Cit(Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Ashok Mukherjee, Ar, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 07, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

section 80(5) of the Act and considering the various judicial pronouncements and also the condonation petition filed by the assessee, we condone the delay in filing the Form No.10AB for approval u/s 80G

SEVA BHARATI,BANKURA vs. CIT(E), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone the said delay of 243 days and admit the appeal for adjudication on merit. 7. The only issue raised by the assessee is that the ld. CIT(Exemption) erred in rejecting the application of the assessee filed in Form 10AB for final approval under section 80G

CHIRANABIN,HOWRAH vs. C.I.T.(EXEMPTION),, KOLKATA

Appeal is allowed for statistical purposes since it is remanded back to the file of Ld

Bench: Hon'Ble Income Tax Appellate Tribunal, Kolkata Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions) / Kolkata, Rejection The Approval Of Exemption Under Clause (Iii) Of Second Proviso To Sub-Section (5) Of Section 80G Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Exemptions) / Kolkata, Was Passed & Received By Mail On 27.12.2024. Therefore, The Appeal Should Have Been Instituted Within 60 Days From The Receipt Of Such Order, I.E., On Or Before 26.02.2025. 3. The Appeal Is Being Filed On Or After 26.02.2025, With A Prayer For Condonation Of A Delay Of More Or Less 67 Days 4. The Reasons For Such Delay Are Submitted As Under: A) That The Appellant Is The Institution Is A Purely Charitable & Voluntary Organization, Pecuniary Help To Poor Pupils & Public, The Income Of This Society Is 2 Chiranabin

Section 80G of the Income Tax Act, 1961. The delay was not due to any mala fide intention, but solely due to the reasons stated above The Appellant was genuinely prevented from filing the appeal within the prescribed time. Therefore, it is requested that, as the delay is unintentional, the delay of more or less 67 days in filing

ANANDILALL PODDAR CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION, KOLKATA

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

condone the delay for application u/s. 10(23C), he held the application filed in Form No. 10AB u/s. 80G(5)(iii) of the Act as not maintainable as the Circular No. 6/2023 dated 24.05.2023 of the CBDT does not extend the due date to 30.09.2023 in such cases which was 30.09.2022 in such cases. The provisional certificate issued