SRJB Memorial Trust Vs. CIT (Exemption)
Case No: ITA No. 2494/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 1/13/2026
Parties Involved
appellantSRJB Memorial Trust
respondentCIT (Exemption)
Facts Summary
This is an appeal preferred by the assessee, SRJB Memorial Trust, against the order of the Commissioner of Income Tax (Exemption), Kolkata, dated 30.06.2025 for the Assessment Year 2025-26. The appeal was initially barred by limitation by 61 days. However, the counsel for the assessee explained the reason for the delay, and the delay was condoned by the Tribunal. The assessee's application for regular jurisdiction under section 12A(1)(ac)(vi) of the Act was rejected by the CIT(E) because the ass…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal is condoned.
- 2. Whether the application for regular registration should be rejected due to the non-submission of a notarized affidavit.