Bhabar Bhawani Mandir Public Trust vs CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Bhabar Bhawani Mandir Public Trust, was granted provisional approval under section 80G(5)(iv) of the Income Tax Act, 1961 (the Act) for a period from 24.11.2021 to A.Y. 2024-25. Subsequently, the Trust filed an application for approval under section 80G(5)(iii) of the Act on 30.09.2023 in Form No. 10AB. The Commissioner of Income Tax (Exemption) rejected the application on the ground that it was filed beyond the prescribed time limit and was therefore non-maintainable. The Trust filed an appeal against this order, contending that the delay in filing the application was due to bona fide reasons and circumstances beyond its control. The Trust argued that the application was filed within the permissible time frame and should be considered for approval.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemption) was correct in rejecting the application for approval under section 80G(5)(iii) of the Act on the ground that it was filed beyond the prescribed time limit?
• 2. Whether the delay in filing the application for approval under section 80G(5)(iii) of the Act can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• ITA No. 954/KOL/2024 Prameya Foundation Vs CIT (Exemption), Kolkata

  Kolkata bench

• Jaigaon Shree Khatu Shyam Sewa Trust vs. CIT (Exemption), Kolkata

  Kolkata bench

• Pranab Kanya Sangha vs. CIT(Exemption), Kolkata

  Kolkata Bench benchAY 2025-26Allowed

• Sawansukha Foundation vs. CIT(Exemption), Kolkata

  Kolkata Bench benchAY 2025-26Allowed

• Blossom Charitable Trust Vs. CIT (Exemption)

• Anybody Can Help Foundation Vs. ITO Exemp. 1(1)

  Mumbai Bench benchAY 2025-26 to 2029-30Allowed