ROTARY CLUB KAKINADA GOLDEN JUBILEE OLDAGE HOME FOR WOMEN,KAKINADA vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

ITA 502/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection on technical grounds without considering the merits was incorrect. The assessee should have been allowed to rectify the application, and the matter should be considered on merits.

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(E) due to an inadvertent error in selecting the wrong sub-section code (80G(5)(ii) instead of 80G(5)(iii)).

What were the issues?

Whether an application for registration under Section 80G can be rejected solely on technical grounds of incorrect section code selection, without considering the merits of the application.

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,

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 09.02.2026 of the Ld. CIT(E), Hyderabad, in rejecting the application filed by the assessee in Form No. 10AB for regist

The order continues below.

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