B S RAI EDUCATION TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI
What did the Tribunal hold?
The Tribunal found that the rejection was due to a technical mistake in citing the sub-clause, despite the Commissioner's knowledge of the correct provision. The case was remanded back to the Commissioner with directions to treat the application as valid under Section 12A(1)(ac)(iii) and decide afresh after providing a hearing.
What were the facts?
The assessee, M/s. BS Rai Education Trust, appealed against the Commissioner's rejection of its application for registration under Section 80G for A.Y. 2025-26. The application was rejected because the assessee, having provisional registration, incorrectly applied under Section 12A(1)(ac)(ii) (for renewal) instead of Section 12A(1)(ac)(iii).
What were the issues?
Whether a technical error in citing the sub-clause for registration under Section 12A(1)(ac) warrants rejection, when the correct provision was known and the assessee held provisional registration.
Which sections of the Income-tax Act were involved?
Section 80G,Section 12A,Section 12A(1)(ac),Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI NARENDER KUMAR CHOUDHRY
Per : Narender Kumar Choudhry, Judicial Member: These appeals have been preferred by the Assessee against the orders even dated 21.03.2025, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld.
Commissioner) u/s 80G of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2025-26. 2. Both the appeals are interconnected and having involved almost identical issues and therefore for the sake of brevity the same were heard together and are being disposed of by this M/s. BS Rai Educat
The order continues below.
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