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

Parties Involved

Facts Summary

The assessee, Jaigaon Shree Khatu Shyam Sewa Trust, had been granted provisional approval under section 80G(5)(iv) of the Income Tax Act for the assessment years 2023-24 to 2025-26. The assessee subsequently filed an application on 30.09.2025 under section 80G(5)(iii) seeking approval. The Commissioner of Income Tax (Exemption) rejected the application on the ground that it was filed beyond the prescribed time limit. The assessee appealed against this order to the Income Tax Appellate Tribunal. The Tribunal set aside the order of the Commissioner and remanded the matter back to him for reconsideration, allowing the appeal partly for statistical purposes.…

Legal Issues

• 1. Whether the application filed beyond the prescribed time limit can be considered?
• 2. Whether the Tribunal should set aside the order of the Commissioner and remand the matter for reconsideration?

Judgment Outcome

Decided in favour of Assessee.

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