POPULATION FIRST ,MUMBAI vs CIT(EXEMPTION), MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKARAssessment Year: 2025-26

For Appellant: Ms. Jasmin Amalsdwala, Ld. A.R.

For Respondent: Mr. R.A. Dhyani, Ld. D.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

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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”.

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.

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. M/s. Population First

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6. In the result, the appeal filed by the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 19.02.2025. (PRABHASH SHANKAR) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER

* Kishore, Sr. P.S.

Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench

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By Order

Dy/Asstt.

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