DADI VEERABHADRA RAO FOUNDATION,ANAKAPALLI vs. THE INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

ITA 552/VIZ/2026Status: DisposedITAT Visakhapatnam16 September 20268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection of applications on technical grounds without considering them on merits was incorrect. The CIT(E) should have allowed the assessee to rectify the applications.

What were the facts?

The assessee, a charitable foundation, filed applications for registration under Section 12AB and approval under Section 80G. The applications were rejected by the CIT(E) due to the assessee mentioning incorrect section codes while filing Form No. 10AB.

What were the issues?

Whether rejection of applications for registration and approval on technical grounds of incorrect section codes, without considering merits, is justified.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii),Section 80G(5)(ii),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

PER MANJUNATHA G., A.M :

The above two appeals are filed by the assessee against the orders dated 05.02.2026 of the Ld. CIT(E), Hyderabad, rejecting the applications filed by the assessee in Form No. 10AB seeking registration under Sec

The order continues below.

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