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(5

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

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)

condone the delay in filing application in Form No. 10AB. Although the dates for filing various forms were extended by the CBDT, however the date for filing application for approval under section 80G was extended up to 30 th September, 2022 and, therefore, the application in Form No. 10AB u/s 80G(5

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)

condone the delay 4 Agarwal Sabha in filing application in Form No. 10AB. Although the dates for filing various forms were extended by the CBDT, however the date for filing application for approval under section 80G was extended up to 30th September, 2022 and, therefore, the application in Form No. 10AB u/s 80G(5

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

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)

condone the delay in filing application in Form No. 10AB. Although the dates for filing various forms were extended by the CBDT, however the date for filing application for approval under section 80G was extended up to 30th September, 2022 and, therefore, the application in Form No. 10AB u/s 80G(5

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

SUSAMSKAR FOUNDATION,NORTH 24 PARGANAS vs. CIT(EXEMPTIONS), KOLKATA. , KOLKATA

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year:

Section 80G(5) of the Act. 5. Considering the overall facts and circumstances, the delay in filing the fresh application is, hereby, condoned

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

LOYOLA CHARITABLE SOCIETY,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

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(5

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

SARADA MISSION SEVASRAM,PURBA MEDINIPUR vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year:

Section 80G(5) of the Act. 5. Considering the overall facts and circumstances, the delay in filing the fresh application is, hereby, condoned

PUSHPA DEVI SOBHASARIA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

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

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

condone the delay in filing of application in Form No. 10AB. 3. That the Ld. CIT(E), Kolkata, erred in law by rejecting the application made u/s 80G(5) (iii) of the Income Tax Act, 1961, as non-maintainable without going into the merits of the case. 4. That the appellant craves leave to add/or amend any ground of this

S S FOUNDATION,KUMARPARA vs. CIT(EXEMPTION), KOLKATA

In the result, these Writ Petitions are allowed on the following terms: - (i) The clause

Bench: Us. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1 That The Impugned Order Passed By Cit(Exemption), Kolkata Is Bad In Law, Facts & Procedure.

80G(5)(iii) of the Act by the Ld. Commissioner of Income Tax (Exemption), Kolkata [CIT(E)] vide impugned order dated 11.02.2024, the assessee is in further appeal before us. 2. The assessee has raised the following grounds of appeal: “1 That the impugned order passed by CIT(EXEMPTION), Kolkata is bad in law, facts and procedure. I.T.A. No. 572/Kol/2024

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

5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would be a ground to condone the delay

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

5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would be a ground to condone the delay

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

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