Pushpa Devi Sobhasaria Foundation Vs. CIT (Exemption), Kolkata
Case No: I.T.A. No.: 1884/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA
Date: 10/23/2025
Parties Involved
appellantPushpa Devi Sobhasaria Foundation
respondentCIT (Exemption), Kolkata
Facts Summary
The assessee, Pushpa Devi Sobhasaria Foundation, claims to carry on charitable activities and was granted provisional approval under section 80G(5)(iv) of the Income Tax Act, 1961, by the CPC, Bengaluru, for a period from 31.08.2021 to AY 2024-25. Subsequently, an application for approval under section 80G(5)(iii) was filed electronically. The Ld. CIT(E) issued a notice to the assessee to furnish detailed notes on the activities carried out and certain details/documents. Upon examination, it was…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(E), Kolkata, erred in law by rejecting the application made under section 80G(5)(iii) as non-maintainable on the ground that the application filed by the appellant trust in Form 10AB was beyond the stipulated time limit.
- 2. Whether the Ld. CIT(E), Kolkata, erred in law by rejecting the application stating that he has no power to condone the delay in filing of application in Form No. 10AB.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
1 precedent cited in this judgement.