HILL VIEW FOUNDATION,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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ITA 5567/MUM/2026Status: DisposedITAT Mumbai10 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found the defect to be purely technical and not affecting the merits of the assessee's claim. The matter was restored to the CIT(E) for fresh adjudication, directing the assessee to rectify the defect.

What were the facts?

The assessee's application for approval under section 80G of the Income-tax Act was rejected by the CIT(Exemptions) due to a technical defect in the filing clause. The rejection was not on merits.

What were the issues?

Whether an application for 80G approval can be rejected solely on a technical defect in the filing clause, without considering the merits.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

For Respondent: Shri Azhar Kabir
Hearing: 10/07/2026Pronounced: 10/07/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M):

The aforesaid appeal has been filed by the assessee against the order dated 27.03.2026 passed by the learned Commissioner of Income Tax (Exemptions) [CIT(E)], whereby the assessee's application for approval under section 80G of the Income-tax Act, 1961 has been rejected. The rejection is

2 ITA No.5567/Mum/2026 Hill View Foundation solely on the ground that the application for regularization of approval was filed under an incorrect clause of the relevant provisions. Thus, the application has not been rejected on merits, but only on account of a technical defect in the filing of the application.

2.

Considering the facts and circumstances of the case, we find that the defect pointed out by the learned CIT(E) is purely technical in nature and does not involve examination of the merits of the assessee's claim for approval under section 80G of the Act. In the interest of substantial justice, we deem it appropriate to restore the matter to the file of the learned CIT(E) for fresh adjudication after considering the assessee’s application. The assessee is also directed to rectify the technical defect by filing the appropriate application under the correct clause, in accordance with law, and extend full cooperation during the proceedings. Accordingly, the appeal of the assessee is allowed for statistical purposes.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 10th July, 2026.

Sd/- Sd/- (ARUN KHODPIA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 10/07/2026

3 ITA No.5567/Mum/2026 Hill View Foundation KARUNA, sr.ps

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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