BAPTIST WOMEN WELFARE AND EVANGELISTIC WORK,KAKINADA vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

ITA 527/VIZ/2026Status: DisposedITAT Visakhapatnam16 September 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) should have allowed the assessee to rectify the application and consider it on merits, rather than rejecting it on technical grounds. The matter was therefore remanded back to the CIT(E).

What were the facts?

The assessee filed an application for registration under Section 80G of the Income Tax Act in Form No. 10AB. However, due to an inadvertent error, the application was filed under the incorrect sub-section code.

What were the issues?

Whether an application for registration under Section 80G, filed with an inadvertent error in the sub-section code, should be rejected on technical grounds or considered on merits after rectification.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

PER MANJUNATHA G., A.M :

This appeal has been filed by the assessee against the order dated 13.02.2026 of the Ld. CIT(E), Hyderabad, in rejecting the application filed by the assessee in Form No. 10AB for registration u/sec. 80G of the Income Tax Act, 1961 [in short “the Act”].

2.

The brief facts of the case are that, the assessee has filed an

The order continues below.

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