CHALLENGED CHILDREN AND WOMEN EDUCATION TRUST,CUDDALORE vs. ITO EXEMPTIONS WARD-2, CHENNAI

The ld.AR submitted that by clerical error, the assessee has wrongly selected 12A registration instead of 14-Clause (iii) of first proviso to sub-section (5) of section 80G coupled with the error, due to nature of the drop box. It has been stated that the application was rejected on the ground that the assessee is not entitled to file application under section 12A (ac)(iii) of the Act.

The ld. DR for the revenue relied upon the order of the ld.CIT(E).

Aggrieved by the order of Ld.CIT(E), the assessee is in further appeal before us.

On perusal of impugned order, we find that the application has been rejected merely on technical ground. By inadvertent mistake, the assessee preferred application in Form 10AB under wrong section 12A(ac)(iii). The assessee ought to have been granted an opportunity to rectify the same. Nevertheless, we direct Ld. CIT(E) to provide an opportunity to the assessee to rectify the application and consider the same, on merits. Accordingly, the assessee is directed to substantiate its claim before the Ld. CIT(E).

In the result, appeal stands allowed for statistical purposes.