NISHAD FOUNDATION,NAVI MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PEDDER ROAD

At the outset the Ld.AR submitted that, the assessee while filing application in Form 10AB it choose clause (ii) to section 80G(5)(ix) instead of clause (iii) to section 80G(5)(ix). He submitted that, the assessee may be granted one opportunity to rectify this mistake as assessee already got registration u/s.12A till A.Y. 2026-27. 3. It is submitted that, the above typographic mistake was unintentional and not considering the application under correct sub clause would put assessee into great prejudice. 4. The Ld.DR though objected, could not controvert the submissions of the assessee. We have perused the submissions advance by both sides in the light of record placed before us. 5. Considering the submissions of the Ld.AR we deem it just in proper to condone the mistake committed by the assessee while applying for registration by making a selection of wrong section code u/s.80G(5). We direct the Ld.CIT(E) to consider the application of the assessee and to consider its claim in accordance with law. 6. Accordingly the grounds raised by the assessee stands partly allowed for statistical purpose. In the result the appeal filed by the assessee stands partly allowed for statistical purpose. Order pronounced in the open court on 15/05/2025 (OMKARESHWAR CHIDARA) Judicial Member