POPULATION FIRST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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ITA 6519/MUM/2024Status: DisposedITAT Mumbai19 February 2025AY 2025-26Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Income Tax Appellate Tribunal acknowledged the error was inadvertent and, considering the specific facts, set aside the impugned order. The case was remanded to the Commissioner (Exemptions) for a fresh decision, with directions to treat the application as filed under Section 80G(5)(iii)(B) instead of 80G(5)(iv)(B).

What were the facts?

The Assessee, M/s. Population First, applied for approval under Section 80G(5) of the Income Tax Act. The application was dismissed by the Commissioner (Exemptions) because the Assessee inadvertently cited sub-section 80G(5)(iv)(B) instead of the correct 80G(5)(iii)(B) in Form 10AB.

What were the issues?

Whether an application for Section 80G(5) approval can be rejected solely due to an inadvertent clerical error in citing the specific sub-section, when the intent and substance of the application are clear.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 80G(5)(iv)(B),Section 80G(5)(iii)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

For Appellant: Ms. Jasmin Amalsdwala, Ld. A.R
For Respondent: Mr. R.A. Dhyani, Ld. D.R

Present for: Assessee by : Ms. Jasmin Amalsdwala, Ld. A.R. Revenue by : Mr. R.A. Dhyani, Ld. D.R. Date of Hearing : 04 . 02 .2025 Date of Pronouncement : 19. 02. 2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 16.10.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) u/s 80G(5) of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2025-26.

M/s. Population First 2. In the instant case, the Ld. Commissioner, vide impugned order dated 16.10.2024 dismissed the application filed by the Assessee u/s 80G(5)(iv)(B) of the Act being not allowable on the following reasons: “That the Assessee trust was incorporated on 29.08.2001 and has already claimed exemption by filing ITR-VII from A.Y. 2013-14 to A.Y. 2023-24 i.e. before applying for registration in form 10AB of the Act and since the Assessee has claimed exemption in the previous years. Even the Assessee is not fulfilling the stipulated conditions prescribed for filing application for approval in form no.10AB, the application form is hereby rejected”.

3.

The Assessee, being aggrieved, challenged the impugned order by filing instant appeal and at the outset has submitted that the Assessee in the form 10AB in clause/sl. No.2 inadvertently and because of overlooking has mentioned the provisions of the Act as 80G(5)(iv)(B) instead of mentioning the correct provision i.e. 80G(5)(iii)(B) and therefore the impugned order is liable to be set aside.

4.

The Ld. D.R. did not refute the said factual aspect/claim of the Assessee.

5.

Thus considering inadvertent mistake of the Assessee and the peculiar facts and circumstances in totality, the impugned order is set aside and consequently the case is remanded to the file of the Ld. Commissioner for decision afresh by considering the application filed by the Assessee in form no.10AB as u/s 80G(5)(iii)(B) of the Act instead of u/s 80G(5)(iv)(B) of the Act.

Order pronounced in the open court on 19.02.2025.

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