ALL INDIA WOMENS CONFERENCE KAKINADA BRANCH KAKINADA,KAKINADA vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

ITA 500/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection of the application on technical grounds without considering the merits was incorrect. The assessee's explanation of an inadvertent error in filing under the wrong section was accepted.

What were the facts?

The assessee filed an application for registration under Section 80G of the Income-tax Act in Form No. 10AB. The application was rejected by the CIT(Exemptions) because it was filed under the incorrect sub-section, citing a technical error rather than considering the merits.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the application for registration under Section 80G solely on technical grounds of incorrect sub-section filing, without considering the merits of the application.

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

PER MANJUNATHA G., A.M :

This appeal has been filed by the assessee against the order dated 06.02.2026 of the learned CIT(Exemptions), Hyderabad, in rejecting the application filed by the assessee in Form No. 10

The order continues below.

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