AKHIL ANJANA KELAVANI MANDAL ,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

There is a delay of 109 days in filing the present appeal. An affidavit of Trustee of the appellant has been filed for condonation of delay. 3. At the outset, it has been brought to our knowledge that the ld. CIT(E) has rejected the application of the assessee due to technical/clerical error in mentioning/marking the relevant clause/code in the application form. The Ld. Counsel for the assessee has stated that the assessee has inadvertently chosen clause (iv) of section 80G(5) instead of clause (ii) to section 80G(5) of the Act.

It is pertinent to mention here that due to several recent amendments in the relevant provisions of the section 80G of the Income Tax Act, a confusion relating to the various clauses of the relevant sections and prescribed forms have occurred not only amongst the assessees but also amongst professionals/tax practitioners as well as the income tax authorities. Even the CBDT has also issued clarificatory circulars. Due to the complexity of the provisions, if an inadvertent mistake had occurred in the application from furnished by the assessee, while selecting the relevant code/column in the prescribed application form, but at the same time, the said mistake was apparent from the contents of the application and it was apparent that the said application has been made by the assessee for approval under such other relevant provisions of section 80G of the Act, the Ld. CIT(E), in our view, was not justified in rejecting such application. In view of this, the impugned order of the CIT(E) in the captioned appeal is set aside. It is directed that the application pertaining to the approval u/s. 80G(5) of the Act will be read and treated to have been moved under clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, irrespective of the fact that the assessee has mentioned any other clause inadvertently in the said application forms. Order pronounced in the Open Court on 15/09/2025. ( Smt. Annapurna Gupta ) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 15/09/2025

अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण