CALCUTTA INTERNATIONAL SCHOOL SOCIETY,KOLKATA vs. CIT, EXEMPTION,, KOLKATA

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ITA 2202/KOL/2025Status: DisposedITAT Kolkata10 December 2025Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the assessee's error was a technical mistake in citing the wrong clause of Section 80G in the application form. The Tribunal ruled that such an inadvertent technical mistake should not be the basis for denying registration and directed the CIT(E) to correct the already filed application and process it for registration.

What were the facts?

The assessee applied for renewal of exemption under Section 80G(5) of the Income Tax Act by filing Form 10AB. The CIT(E) rejected the application and cancelled the provisional approval on the ground that the assessee had applied under the wrong sub-section, specifically 80G(5)(ii), considering it a non-maintainable application.

What were the issues?

Can an application for renewal of exemption under Section 80G be rejected solely due to a technical mistake in specifying the sub-section? And whether the CIT(E) should be directed to rectify such an error in the application.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

order

: December 10, 2025 ORDER

Per Pradip Kumar Choubey, Judicial Member:

1.

The present appeals have been preferred by the assessee against order dated 28.08.2025 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’] rejecting the application filed in Form 10AB for final approval as per the provisions of sections 80G(5) of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. AR submitted that the assessee filed application in Form no.10AB under clause (ii) of first proviso to sub– section (5) of section 80G of the Act on 13/01/2025 for renewal of exemption but the learned CIT(E) rejecting the application and cancelled the provisional approval which was granted on 04/04/2023, under sub– clause (A) of clause (iv) of first proviso to subsection (5) of section 80G of the Act from 04.04.2023 to A.Y 2025-26. The ld. CIT(E) cancelled the application on the ground that the assessee has made mistake and applying wrong section in its application and the observations of the learned CIT(E) are as under:

Calcutta International School Society “The assessee has filed an application for registration under section 80G(5)(ii) of the Income Tax Act, 1961 in Form No. 10AB. This application was found to be prima-facie non-maintainable and accordingly vide letter dated 15.07.2025, certain clarifications were sought from the assessee. On 21.07.2025 the assessee submitted its reply. From the reply of the assessee it is evident that the assessee had selected the wrong section code while applying Form 10AB. Assessee can file afresh Form 10AB selecting the correct section code. Accordingly the application filed by the assessee is treated as non- maintainable and for statistical purpose the application filed by the assessee is treated as 'rejected'. However, no adverse inference is drawn against the assessee.”

3.

On the other hand, the ld. DR supports the order of the ld. CIT(E).

4.

Upon hearing the counsels of the respective parties and we have perused the material available on record we find that the assessee had made a technical mistake in applying under section 80G(5)(ii) of the Act at the time of filing the application and the ld. CIT(E) rejected the application for provisional approval of the assessee. We are of the considered opinion that mentioning of wrong clause inadvertently in the application for registration under section 80G cannot be the basis to deny registration. It has further been submitted by the AR that portal does not allow to upload fresh application, so we direct the CIT(E) to consider the application already filed by the assessee by correcting the same and then pass order for grant of registration in accordance with law.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 10th December, 2025.

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