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 80G.” 3. The facts of the case stated briefly are that the assessee is a charitable trust and had been granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC vide order dated 18.05.2023 for a period commencing from 18.05.2023 to AY 2026-27. Subsequently, the assessee also filed an application for registration u/s 80G(5

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