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Facts
The assessee filed an application in Form 10AB seeking approval under Section 80G(5) of the Act. The Commissioner of Income Tax (Exemptions) rejected the application, stating it was filed under the wrong section.
Held
The Tribunal held that the CIT(E) should accept the application filed under the proper section and decide the issue afresh after providing the assessee with a reasonable opportunity to be heard and furnish necessary documents.
Key Issues
Whether the CIT(E) erred in rejecting the application for approval under Section 80G(5) solely on the grounds of it being filed under the wrong section, instead of adjudicating on merits after providing an opportunity to the assessee.
Sections Cited
80G(5), 10AB
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Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
Assessee by : None Revenue by : Shri Ritesh Misra, CIT, D/R सुनवाई की तारीख/Date of Hearing : 01/10/2025 घोषणा की तारीख /Date of Pronouncement: 13/10/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the ld. CIT (Exemptions), Mumbai [hereinafter “the ld. CIT(E)] dated 19/06/2025 by which the ld. CIT(E) rejected the application in Form 10AB of the Act seeking approval u/s 80G(5) of the Act.
We find that the ld. CIT(E) rejected the application as filed under wrong Section of the Act. We are of the considered opinion that the ld. CIT(E) should accept the application as filed under the proper Section and decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to furnish necessary documents in support of its claim of registration.
In the result, appeal of the assessee is allowed for statistical purposes.