DIGAMBER JAIN DAYODAYA PASHU AVAM PARYAVARAMN KENDRA,SHIVPURI vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 361/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that quoting a wrong provision of law should not be a bar to considering an application if the authority has jurisdiction. The CIT(Exemption) should have provided an opportunity to rectify the mistake.

What were the facts?

The assessee trust applied for regular approval under Section 80G of the Income Tax Act, 1961, using Form 10AB. The CIT(Exemption) rejected the application solely because the assessee quoted Section 80G(5)(ii) instead of the correct Section 80G(5)(iii).

What were the issues?

Whether rejection of an application for registration under Section 80G solely on the ground of quoting a wrong sub-section is justified, and whether principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Subhash Jain, CA
For Respondent: Dr. Sangeeta Yadav, CIT (DR)
Hearing: 24.06.2026Pronounced: 25.06.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 29.03.2026 passed by CIT(Exemption) Bhopal, u/s 80G(5)(ii) of the new provisions of the Income Tax Act, 1961, wherein, ld CIT(Exemptions) has rejected applicant’s application seeking regular/ final approval due to quoting wrong provisions of law.

2.

Perused the records and heard ld counsel for the parties.

3.

It appears from the perusal of the record that the appellant trust applied in Form 10AB for registration u/s 80G(5)(ii) under the new provisions of the Act, seeking regular or final approval u/s 80G of the Act. Ld CIT(Exemptions) sought certain requisite d

The order continues below.

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