Bhabna Vs. CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Bhabna, was granted registration under section 80G(iv) of the Income Tax Act, 1961, by CPC, Bangalore, for the period from AY 2022-23 to AY 2024-25. An application for approval of the Trust under section 80G(5)(iii) of the Act was filed on 06.07.2024. The Ld. CIT (Exemption) issued a notice requesting details of the activities and certain documents to ascertain the actual activities of the Trust. The assessee furnished the required details/documents, which were examined. The assessee was found to have commenced activities in FY 2021-22. Despite the CBDT extending the time limit for filing the application up to 30.06.2024, the assessee failed to file Form No. 10AB within the stipulated time limit. Consequently, the application was treated as not maintainable without going into the merits.…

Legal Issues

• 1. Whether the delay in filing the application for renewal of 80G registration should be condoned.
• 2. Whether the application for approval under section 80G(5)(iii) of the Act should be considered maintainable.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Pushpa Devi Sobhasaria Foundation Vs. CIT (Exemption), Kolkata

  Kolkata ‘D’ Bench, Kolkata benchAY N.A.Allowed

• Prem Kiran Charitable Trust vs. CIT (Exemption), Kolkata

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

  Kolkata Bench benchAY 2025-26Allowed

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

  Mumbai Bench benchAY 2025-26 to 2029-30Allowed

• Parrot Dipankar Charitable Trust Vs. CIT(Exemption)-Kolkata

  Kolkata Bench benchAY NAAllowed

• The Climate Thinker vs. CIT(Exemption), Kolkata

  Kolkata Bench benchAY 2022-23 to 2024-25Allowed