Gram Bartori Vikas Shikshan Samiti Vs CIT (ITAT Raipur)
The assessee challenged the order of the Commissioner of Income Tax (Exemption), Bhopal dated 29.03.2026 rejecting its application in Form 10AB for final approval under Section 80G(5) of the Income-tax Act, 1961. The rejection was based solely on the ground that the application for final approval under Section 80G(5)(iii) had been filed beyond the prescribed time limit, despite the assessee having earlier obtained provisional approval under Section 80G and permanent registration under Section 12A.
Before the Tribunal, the assessee submitted that it was engaged in genuine charitable activities for the welfare of tribal communities and villagers in Chhattisgarh, working in association with NABARD. Its activities included promoting sustainable development through education, tribal development, water resource management, women’s empowerment, agricultural training, and marketing support, particularly for cashew and mango cultivation in districts such as Korba, Sakti and Janjgir. Financial records for FY 2024-25 were also produced to demonstrate its collaboration with NABARD and the genuineness of its charitable work.
The Tribunal observed that the CIT(Exemption) had rejected the application solely on the technical ground of delay without examining whether the statutory conditions under Section 80G(5) were satisfied. It noted that the authority had not considered the assessee’s objects, activities, or genuineness, nor had it recorded the number of days of delay or explained why exemption should be denied despite the assessee holding valid registration under Section 12A. The Tribunal emphasized that the Commissioner was required to examine the conditions prescribed under Section 80G(5), including the genuineness of activities and fulfilment of statutory requirements, before deciding the application.
