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 of Form 10AB of the Act for obtaining the final registration under Section 80G of the Act. It is further submitted that the appellant could not file the application for final registration in time due to amendment in law regarding provisional and regular registration. It is a matter of fact that that the entire procedure

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, where the trust or institution is provisionally registered u/s 12AB is required to obtain regular registration u/s 12AB within six months or within the extended due date i.e., 30.09.2022 as per CBDT, Circular No.8/2022, dated 31.03.2022 which was further extended to 30.09.2023 as per para 5(ii) of CBDT, Circular No. 6/2023 dated

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)

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, they have held that the ld. CIT (Exemption) had rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. The Ld. CIT(E) was of the view

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:

ii’ of the first proviso to sub-Section 5 of Section 80G of the Act, instead of ‘Clause-iii’ and was accordingly advised by ld. CIT (Exemption) to withdraw the said application and make a fresh application mentioning the correct Clause. The assessee accordingly withdrew its application for final registration vide letter dated 07.02.2023. Thereafter, the assessee submitted another application

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) of the Income-tax Act, 1961 ('the Act') rejecting the registration under the said section to the Appellant. I.T.A. No.: 1883/KOL/2025 Assessment Year: N.A. Loksakha Welfare

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

80G of the Income Tax Act, 1961, dated 02.03.2023 passed by the Ld. Commissioner of Income Tax (Exemptions) Kolkata, 2. That the time for filing of the appeal before the Tribunal was to expire on 27.04.2023 (more or less 335 days) 3. That the Assessee engaged the pre planed activity of the Charitable Intuition, so that the Assessee could

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:

ii’ of the first proviso to sub-Section 5 of Section 80G of the Act, instead of ‘Clause-iii’ and was accordingly advised by ld. CIT (Exemption) to withdraw the said application and make a fresh application mentioning the correct Clause. The assessee accordingly withdrew its application for final registration vide letter dated 07.02.2023. Thereafter, the assessee submitted another application

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.

delay in filing of the application cannot be condoned by it. 3 The learned CIT(Exemption) is not justified in cancelling the provisional certificate issued to the assesee with effect from the date of its issue, 4 CBDT has extended date of filing of various forms including form u/s 12A for registration of trust vide circular no. 6 dated

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’).

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 a writ petition by holding as under: “Section

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

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

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

80G of the Income Tax Act, 1961 upto Assessment year 2026-27 and 2024-25, respectively . So, that, the Appellant could not take any right decision about for filling appeal before your lordship in due course. So, the Appellant filled an application cum declaration in form of affidavit submits before your Bench for praying condonation of delay. Therefore

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

ii) of second proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961. Specifically. There was a lack of consensus on the way forward in responding to rejection the approval of exemption under clause (iii) of second proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961. Key members of the committee

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:

section 80G(5) alone, that too only in respect of new trusts did not in any manner relate to object sought to be achieved by impugned circular nor did it provide any basis for discrimination/classification - Differential treatment was not based on any substantial distinction that was real and pertinent to object of circular - Whether therefore, impugned clause 5(ii

K.C.A. CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

delay is condoned and the appeal is taken for hearing. 3. Ld. Counsel for the assessee challenged the impugned order of ld. CIT (Exemption) thereby submitting that ld. CIT (Exemption) has erred in rejecting the application of the assessee on the ground being wrong selection of the Section code. Ld. Counsel for the assessee submits that

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

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025