2025 (11) TMI 1599

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....ct') dated 24.06.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. That the Ld. CIT(E), Kolkata, erred in law by rejecting the application made u/s 80G(5) (iii) of the Income Tax 1 Act, 1961, as non-maintainable, on the ground that the application filed by the appellant trust in Form 10AB was beyond the stipulated time limit. 2. That the Ld. CIT(E), Kolkata, erred in law by rejecting the application made u/s 80G(5) (iii) of the Income Tax Act, 1961, stating that he has no power to condone the delay in filing of application in Form No. 10AB. 3. That the Ld. CIT(E), Kolkata, erred in law by rejecting the application made u/s 80G(5) (iii) of the Income Tax Act, 196....

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....me limit prescribed therein and, therefore, the same was liable to be rejected as not maintainable without going into the merits of the case and was therefore, rejected. Aggrieved with the order of the Ld. CIT (Exemption), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the submissions made have been examined. It is observed that the whole controversy arose because of incorrect mention of the relevant clause while filing the application. Since the assessee was an old entity, it ought to have filed the application under clause (i) of the proviso to section 80G(5) of the Act. Similar issue arose in the case of Nitdaa Foundation v. Commissioner of Income tax (Exemption) [2024] 167 taxmann.com 111 (....