Sawansukha Foundation vs. CIT(Exemption), Kolkata
Case No: ITA No.1632/Kol/2025
Court: Income Tax Appellate Tribunal, 'D' Bench, Kolkata
Date: 12/22/2025
Parties Involved
appellantSawansukha Foundation
respondentCIT(Exemption), Kolkata
Facts Summary
The Sawansukha Foundation, a registered trust under section 12A of the Income Tax Act, had been granted provisional approval under section 80G(5)(iv) for the assessment years 2022-23 to 2024-25. The Foundation filed an application for final approval under section 80G(5)(iii) in Form 10AB on 20.12.2024 for the assessment year 2025-26. However, due to an inadvertent mistake, the application was initially filed for the assessment year 2024-25 instead of 2025-26. After realizing the error, the Found…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the inadvertent mistake in choosing the assessment year while filing Form 10AB can be condoned by the CIT(E).
Precedents Relied Upon
2 precedents cited in this judgement.