PRAGATI MAGASWARGIYA MAHILA SANSTH,BHANDARA vs. CIT(EXEMPTION), PUNE

ITA 561/NAG/2025Status: DisposedITAT Nagpur10 August 20268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection of the application solely on account of a bona fide and technical procedural lapse in selecting the wrong clause was not justified. The CIT(E) should have allowed the assessee an opportunity to rectify the defect.

What were the facts?

The assessee, a charitable institution, applied for regular approval under Section 80G(5) but inadvertently selected an incorrect clause in the online application form. The CIT(E) rejected the application as non-maintainable due to this procedural error.

What were the issues?

Whether a charitable institution's application for regular approval under Section 80G(5) can be rejected solely due to an inadvertent procedural error in selecting an incorrect clause in the online application form.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROYMahila Sansthavs

For Appellant: Shri Naresh Jakhotia, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 12.06.2026Pronounced: 10.08.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Exemption), Pune (for short, “CIT(E)”), dated 18/07/2025; whereby regular approval u/s. 80G(5) has been rejected.

2.

The main issue involved in the present appeal is whether the learned CIT(E) was justified in rejecting the assessee's application for regular approval under section 80G(5) of the Income-tax Act, 1961, merely on the ground that an incorrect clause was mentioned in the application.

3.

Brief facts of the case are that assessee is a charitable institution engaged in carrying out healthcare and social welfare activities. The assessee was granted provisional approval u/s. 80G(5)(vi) o

The order continues below.

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