JEWELS INTERNATIONAL,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

ITA 472/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2026-272 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal observed that the mistake was clerical and could be rectified. Therefore, the case was restored to the CIT(E) for readjudication on merits, allowing the assessee to file a fresh application.

What were the facts?

The assessee, Jewels International, mistakenly applied for registration under section 80G(5)(ii) instead of section 80G(5)(iii) in Form 10AB. The CIT(E) rejected the application due to this error.

What were the issues?

Whether a clerical error in mentioning the wrong sub-clause of Section 80G in an application for registration can lead to outright rejection, or if it can be rectified.

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 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 27.2.2026 for the assessment year 2026-27. 2. None appeared on behalf of the assessee. Shri Jeetendra Kumar, ld CIT DR appeared for the revenue.

3.

We have heard ld CIT DR and perused the record of the case. A perusal of the statement of facts filed by the assessee shows that while applying to regularize provisional registration in Form 10AB the assessee wrongly mentioned section 80G(5)_(ii) instead of Section 80G (5)(iii). Therefore, ld CIT (E) has rejected the application filed by the assessee for regulation of registration. We observe that this 2 Assessment Year: 2026-27

is a clerical mistake which

The order continues below.

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