DAYANANDA ARYA VEDIC PUBLIC SCHOOL,BHUBANESWAR vs. COMMISSIONER EXEMPTION, HYDERABAD

ITA 405/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2026-273 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(E) for readjudication. The assessee was directed to rectify the mistake by filing a fresh application, recognizing that the incorrect mention of a section code should not be fatal to the registration claim.

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 had applied under the wrong sub-section for renewal, instead of for initial regular registration. The assessee argued that this was a technical error and requested the matter be restored for rectification.

What were the issues?

Whether a technical error in mentioning the wrong sub-section for an application under Section 80G should lead to outright rejection, and if the assessee should be given an opportunity to rectify such an error.

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 2.3.2026 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 28.5.2025 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 registrati

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →