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

Parties Involved

Facts Summary

The Prem Kiran Charitable Trust, a charitable trust, filed an application for regular registration under section 80G(5)(iii) of the Income Tax Act in Form 10AB on 27.02.2025, which was rejected by the Commissioner of Income Tax (Exemption), Kolkata for being filed beyond the time limit. The trust had previously obtained provisional registration in Form 10AC on 19.06.2023 and commenced its activities on 30.01.2024. An initial application for regular registration was filed on 10.08.2024 under the wrong clause, 80G(5)(ii) instead of 80G(5)(iii), and was rejected. A fresh application under the correct clause was filed on 27.02.2025. The trust argued that the fresh application was within the prescribed time limit, considering the initial application filed on 10.08.2024.…

Legal Issues

• 1. Whether the application for regular registration under section 80G(5)(iii) was filed beyond the prescribed time limit.

Judgment Outcome

Decided in favour of Assessee.

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