Agarwal Sabha Vs CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Agarwal Sabha, is an existing trust that was granted provisional approval under section 80G(5)(iv) of the Income Tax Act, 1961, for a period from 12.01.2022 to A.Y. 2024-25. An application for approval under section 80G(5)(iii) was filed electronically on 19.08.2023 in Form No. 10AB. The assessee claimed that it commenced its activities on 02.11.2019 and that the Chartered Accountant of the Trust was undergoing medical treatment, which caused a delay in filing the application. The Commissioner of Income Tax (Exemption) rejected the application, stating that it was filed beyond the due date and that the assessee was not entitled to condonation of delay. Agarwal Sabha filed an appeal against this order.…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Exemption) rejecting the application for registration or approval under section 80G(5) of the Income Tax Act, 1961 is legally sustainable.
• 2. Whether the Commissioner of Income Tax (Exemption) was justified in cancelling the provisional certificate issued to the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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