INTENTION ATTENTION MANIFESTATION FOUNDATION,KAKINADA vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

ITA 498/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection was on technical grounds and the assessee should have been allowed to rectify the application. The matter was remanded back to the CIT(Exemptions) to consider the application on merits after rectification.

What were the facts?

The assessee filed an application in Form No. 10AB for registration under Section 80G. The application was rejected by the CIT(Exemptions) because it was filed under the incorrect section code (80G(5)(ii) instead of 80G(5)(iii)), despite the assessee having provisional registration.

What were the issues?

Whether the rejection of an application for registration under Section 80G on the ground of filing under an incorrect sub-section code, due to an inadvertent error, is sustainable without considering the application on merits.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)(ii),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

For Respondent: Shri Nilanjan Dey, CIT-DR
Pronounced: 09.09.2026

PER MANJUNATHA G., A.M : This appeal has been filed by the assessee against the order dated 13.02.2026 of the learned CIT(Exemptions), Hyderabad, in rejecting the application filed by the assessee in Form No.10AB for registration u/sec

The order continues below.

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