AL-AMEEN EDUCATION HEALTH AND RESEARCH FOUNDATION,NEW TOWN V. CIT(EXEMPTION), KOLKATA

ITA 2616/KOL/2025

AI Insights

The case involves Al-Ameen Education Health and Research Foundation appealing against the decision of the Commissioner of Income Tax (Exemption), Kolkata, which rejected their application for exemption under section 80G(5)(iv) of the Income Tax Act. The rejection was based on the grounds that the application was not filed within the stipulated time frame, specifically not within six months before the expiry of the temporary registration for the assessment year 2025-26. The Tribunal, after considering the circumstances, decided to condone the delay and remand the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842242 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MADANAPPA RAGHUVEER
• Assessee Lawyers: RIP DAS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 2616 & 2617/KOL/2025 (Assessment Year: 2026-27) Al- Ameen Education Health and Research Foundation C/o. SK. Hafizur Rahman, Plot No.DJ-4/9, New Town, Kolkata Leather Complex, South 24 Parganas, West Bengal-700156 Vs. CIT (Exemption) 10B, Middleton Row, Kolkata- 700071, West Bengal (Appellant) (Respondent) PAN No. AAJTA4874D Assessee by : Shri Rip Das, AR Revenue by : Shri Madanappa Raghuveer, DR Date of hearing: 19.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the order of the Commissioner of Income Tax (Exemption) Kolkata vide order dated 12.09.2025 for AY 2026-27. 2. The only issue in both the appeals is against the rejection order passed by the ld. CIT (E), Kolkata, rejecting the application made by the assessee in Form 10AB for grant of exemption u/s 80G(5)(iv) of the Act on the ground that the original application was not moved within six months before the last date of temporary registration granted till A.Y. 2025-26. Printed from counselvise.com Page | 2 ITA Nos. 2616 & 2617/KOL/2025 Al- Ameen Education Health and Research Foundation; A.Y. 2026-27 3. After hearing the rival contentions and perusing the materials available on record, we find that nonetheless there is a delay on the part of the assessee in moving this application in form no.10AB of the Act for granting exemption u/s 80G(5)(iv) of the Act. We note that the application was filed late. After considering the merits of the case, we are inclined to condone the delay and restore the issue to the file of the ld. CIT (A) for a fresh adjudication of the issue after affording reasonable opportunity of hearing to the assessee. Consequently, both the appeals of the assessee are allowed for statistical purposes. 4. In the result, the both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "