ASSOCIATION FOR DEVELOPMENT OF HUMAN AND COMMUNITY REBUILDING,KOLKATA V. CIT(EXEMPTION), KOLKATA

ITA 529/KOL/2025

AI Insights

The case involves the Association For Development of Human and Community Rebuilding, which appealed against the decision of the CIT(Exemption), Kolkata, rejecting their application for exemption under section 80G(5)(iii) of the Income Tax Act. The rejection was based on the absence of Form-10AC, despite the provisional registration under section 12AB(1)(b) being granted for the assessment years 2022-23 to 2026-27. The Tribunal found the delay in filing the appeal to be bona fide and admitted the appeal for adjudication, ultimately deciding to remand the matter back to the CIT(Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772414 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA
• Assessee Lawyers: S. P. DATTA
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.529/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2022-23 to 2026-27) Association For Development of Human and Community Rebuilding, 345, Ganguli Bagan, Dpp Road Naktala, Kolkata Vs CIT(Exemption), Kolkata PAN No. :AABAA 5205 H (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S. P. Datta, Advocate रधजस्व की ओर से /Revenue by : Shri Raja Sengupta, CIT-DR सुनवाई की तारीख / Date of Hearing : 06/08/2025 घोषणा की तारीख/Date of Pronouncement : 26/08/2025 आदेश / O R D E R Per Rajesh Kumar, AM : This is an appeal filed by the assessee against the order dated 16.11.2024, passed by the ld. CIT(Exemption), Kolkata, for the assessment year 2022-23 to 2026-27. 2. At the outset we note that there is a delay of 45 days in filing of appeal before the Tribunal for which the assessee has filed condonation petition along with affidavit. After perusing the contents of the petition, we are of the view that the delay of 45 days in filing the appeal is bonafide and accordingly we condone the same and admit the appeal for adjudication. 3. The only issue raised by the assessee is against the rejection of application for granting exemption u/s.80G(5)(iii) of the Act vide order dated 28.11.2024 despite the fact that the assessee was granted Printed from counselvise.com ITA No.529/KOL/2025 2 registration u/s.12AB(1)(b) of the Act dated 16.11.2024 for a period from 2022-23 to 2026-27. 4. After hearing the rival contentions and perusing the material available on record, we observe that the ld. CIT(A) rejected the application filed by the assessee for granting registration u/s.80G(5)(iii) of the Act on the ground that the same is not maintainable that the assessee has no Form-10AC (order of provisions registration) for 80G exemption, however, we note that the assessee has already been granted the provisional registration by the ld. CIT(E) vide order dated 16.11.2024. Consequently, we restore this appeal to the file of ld. CIT(E) with a direction to decide the issue of granting exemption u/s.80G(5)(iii) of the Act in the light of provisional registration already granted by the ld. CIT(E) vide order dated 16.11.2024, which is effective from A.Y.2022-23 to 2026- 27. In view of the above, appeal of the assessee is allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes Order pronounced in the open court on 26/08/2025. Sd/- (DUVVURU RL REDDY) Sd/- (RAJESH KUMAR) उपाध्यक्ष / VICE PRESIDENT लेखा सदस्य/ ACCOUNTANT MEMBER कोलकाता Kolkata; ददनाांक Dated 26/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.529/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "