Conventional research on speech recognition modeling relies on the canonical form for most low-resource languages while automatic speech recognition (ASR) for regional dialects is treated as a fine-tuning task. To investigate the effects of dialectal variations on ASR we develop a 78-hour annotated Bengali Speech-to-Text (STT) corpus named Ben-10. Investigation from linguistic and data-driven perspectives shows that speech foundation models struggle heavily in regional dialect ASR, both in zero-shot and fine-tuned settings. We observe that all deep learning methods struggle to model speech data under dialectal variations but dialect specific model training alleviates the issue. Our dataset also serves as a out of-distribution (OOD) resource for ASR modeling under constrained resources in ASR algorithms. The dataset and code developed for this project are publicly available

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