Khelaghar vs. CIT(E), Kolkata

Parties Involved

Facts Summary

The assessee, Khelaghar, was granted provisional approval under section 80G(5) of the Income Tax Act, 1961 for the period from AYs 2022-23 to 2024-25. Subsequently, the assessee filed an application for approval of the Trust under section 80G(5) of the Act on Form No.-10AB on 29.09.2025. The Commissioner of Income Tax (Exemption), Kolkata (CIT(E)) rejected the application as non-maintainable, as it was filed beyond the extended due date of 30.06.2024 as per CBDT Circular No. 07/2024 dated 25.04.2024. The assessee filed an appeal against the order of the CIT(E) before the Income Tax Appellate Tribunal, Kolkata 'B' Bench.…

Legal Issues

• 1. The CIT(E) erred in cancelling provisional registration granted under first proviso to section 80G(5) at the time of considering application made for the final registration.
• 2. The CIT(E) rejected the application for final registration in Form 10AB without providing proper complete reasonable opportunity of being heard.

Judgment Outcome

Decided in favour of Assessee.

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