SATYA SAI SEVA SANGH,BHUBANESWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),HYDERABAD, BHUBANESWAR

ITA 404/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(E) for readjudication on merits. The assessee was directed to rectify the mistake by filing a fresh application.

What were the facts?

The assessee trust applied for regular registration under Section 80G of the Income Tax Act. The CIT(E) rejected the application because the assessee used Form 10AB under the wrong sub-section for renewal, instead of for initial regular approval.

What were the issues?

Whether rejection of an application for registration under Section 80G due to a clerical error in mentioning the sub-section is fatal, and whether an opportunity for rectification should be provided.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri Sunil Mishra, Adv)
For Respondent: Shri Jeetendra Kumar, ld CIT DR
Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(E), Hyderabad dated 26.2.2026 for the assessment year 2026-27. 2. None appeared on behalf of the assessee, however, written submission has been placed on record. Shri Jeetendra Kumar, ld CIT DR appeared for the revenue.

3.

In the written submission, it is submitted by ld AR that the ld CIT(E) rejected the application dated 29.9.2025 in Form No.10AB seeking regular registration u/s. 80G of the Act. The ground for such rejection is that the assessee trust made application u/s.80G(5)(ii), which is for renewal of cases possessing regular registration. It is sub

The order continues below.

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