PRB FOUNDATION,KOLKATA V. CIT(EXEMPTION), KOLKATA

ITA 2134/KOL/2025

AI Insights

The case involves two separate appeals by Prem Kiran Charitable Trust and PRB Foundation against the orders of the Commissioner of Income Tax (Exemption), Kolkata, which rejected their applications for final approval in Form 10AB under section 80G(5)(iii) of the Income Tax Act. The primary issue was the rejection of these applications on the grounds that they were filed beyond the prescribed time limit. However, it was argued that the applications were indeed filed within the correct timeframe, albeit with initial clerical errors regarding the specific clause cited. The Tribunal found merit in the appellants' arguments and decided to allow the appeals, directing a fresh examination of the applications.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835807 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 19-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.2133/Kol/2025 (Assessment Year: 2026-27) Prem Kiran Charitable Trust….……………..……….……….……….……Appellant Gate No.3, 6th Floor, Poddar Court, 18, Rabindra Sarani , Kol- 700001.. [PAN: AAETP9565H] vs. CIT (Exemption), Kolkata………………………………….....……...…..…..Respondent ITA No.2134/Kol/2025 (Assessment Year: 2026-27) PRB Foundation………………..……………..……….……….……….……Appellant Gate No.3, 6th Floor, Poddar Court, 18, Rabindra Sarani , Kol- 700001.. [PAN: AAFTP4022N] vs. CIT (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances by: Shri S. K. Pransukha, AR, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 21, 2026 Date of pronouncing the order : February 10, 2026 ORDER Per Pradip Kumar Choubey, Judicial Member: Both the present appeals have been preferred by the different assessees against separate orders both dated 14.08.2025 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’] rejecting the separate applications 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’) respectively. Since both the Printed from counselvise.com ITA No.2133/Kol/2025 & ITA No.2134/Kol/2025 2 appeals relate to the same set of facts therefore, these appeals were heard together and we are going to dispose of these appeals by passing a consolidated order. ITA No.2133/Kol/2025 is taken as lead case for narration of facts. 2. Brief facts of the case are that the assessee being a charitable trust filed an application on 27.02.2025 for regular registration u/s 80G(5)(iii) of the Act in Form 10AB but the same was rejected by the ld. CIT(E) by observing that the Form 10AB was filed beyond time. 3. Aggrieved by the said order, the assessee preferred appeal before us. The ld. AR challenges the very impugned order thereby submitting that the assessee is a charitable trust engaged in charitable activities and provisional registration in Form 10AC was approved on 19.06.2023 and the Trust had commenced its activity on 30.01.2024. He further submits that the assessee applied for regular registration on 10.08.2024 in Form 10AB under wrong mentioning of proper clause i.e. 80G(5)(ii) instead of 80G(5)(iii) and subsequently, the assessee filed fresh Form 10AB on 27.02.2025 which was rejected by the ld. CIT(E) without considering the fact that the assessee-trust had already made application in form 10AB on 10.8.24 within the six months of commencement of activity on 30.3.24 which was rejected due to inadvertence error of wrong mentioning of proper clause in the application filed in Form 10AB dated 10.8.24. 4. The ld. DR did not raise any objection to the above submission of the ld. AR of the assessee. 5. Upon hearing the counsels of the respective parties and on perusal of the impugned order, we find that the assessee-trust got provisional registration in Form 10AC on 19.06.2023 and already commenced its activity on 30.01.2024. We further find that the assessee applied for Printed from counselvise.com ITA No.2133/Kol/2025 & ITA No.2134/Kol/2025 3 regular registration on 10.08.2024 in Form 10AB which was rejected by the ld. CIT(E) stating the reason that the assessee-trust filed the said form beyond time limit prescribed. We also find that the assessee had already made application in form 10AB on 10.8.24 within the six months of commencement of activity on 30.3.24 but u/s 80G(5)(ii) and subsequently, an afresh application in Form 10AB u/s 80G(5)(iii) on 27.02.2025 was filed correcting the said inadvertent mistake of wrong mentioning of proper clause in the application filed in Form 10AB. We note that the assessee was done the inadvertent error due to unawareness of the new law applicable in filing Form 10AB for regular registration 80G(5)(iii) of the Act. Keeping in view the above discussion, in the interest of justice, we restore the appeal of the assessee to the file of the ld. CIT(E) for fresh adjudication after considering the fresh Form 10AB dated 27.02.2025 was filed within the time prescribed and also documents filed by the assessee. Accordingly, ITA No.2133/Kol/2025 is allowed for statistical purposes. 6. ITA No.2134/Kol/2025 - Since in the instant appeal, the identical facts are involved, therefore, our decision in ITA No.2133/Kol/2025 will mutatis mutandis will apply to the instant appeal also. ITA No.2134/Kol/2025 is also allowed for statistical purposes. 7. In the result, both the appeals of the assessee are allowed for statistical purposes. Kolkata, the 10th February, 2026. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 10.02.2026. RS Printed from counselvise.com ITA No.2133/Kol/2025 & ITA No.2134/Kol/2025 4 Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "