MOTHERS EDUCATIONAL CHARITABLE TRUST,BHUBANESWAR vs. CIT(EXEMPTION), HYDERABAD

ITA 346/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the rejection was based on a technical error in mentioning the wrong section code. In the interest of justice, the matter was restored to the CIT(E) for readjudication on merits, with the assessee directed to file a fresh application to rectify the mistake.

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 a section meant for renewal of existing registrations, not for initial regular registration after provisional approval.

What were the issues?

Whether rejection of an application for Section 80G registration due to a technical error in citing the wrong sub-section is justified, and if the assessee should be given an opportunity to rectify the mistake.

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: 04/06/2026Pronounced: 04/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(E), Hyderabad dated 6.2.2026 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 29.5.2025 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 registration. It is s

The order continues below.

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