MAHESH VIDYA PRASARAK SHIKSHAN SANSTHA,NAGPUR vs. CIT EXEMPTION, PUNE

ITA 566/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 technical defect in selecting the wrong clause was not justified. The mistake was bona fide and procedural, and the assessee should be given an opportunity to rectify it.

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 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

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 application for regular approval u/s. 80G(5) has been rejected.

2.

The main issue involved in the present appeal is whether Ld.CIT(E) was justified in rejecting the assessee's application for regular approval u/s. 80G(5) of the Act, 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 and was granted provisional approval u/s. 80G(5)(vi) of the Act vide order dated 19.01.2023, which was valid up to the Assessment Year 2025-26. Thereafter, in accordance

The order continues below.

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