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

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ITA 363/AHD/2025Status: DisposedITAT Ahmedabad15 September 2025Bench: Shri Sanjay Garg (Judicial Member), Smt. Annapurna Gupta (Accountant Member)1 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 held that the rejection by the CIT(E) was due to a technical/clerical error where the assessee inadvertently chose clause (iv) instead of clause (ii) of Section 80G(5). Considering the complexity of amendments and the apparent intent of the application, the Tribunal set aside the order.

What were the facts?

The assessee, Akhil Anjana Kelavani Mandal, preferred an appeal against the order of the CIT(E) rejecting its application for approval under Section 80G(5) of the Income Tax Act. There was a delay of 109 days in filing the appeal, which was condoned.

What were the issues?

Whether the rejection of an application for approval under Section 80G(5) based on a technical/clerical error in selecting the clause is justified.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Mehul K. Patel, AR
Hearing: 08/09/2025Pronounced: 15/09/2025

आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad

1.

Date of dictation (dictation pad is attached with file) : 8.9.2025 2. Date on which the typed draft is placed before the : 8.9.2025 Dictating Member. 3. Date on which the approved draft comes to the : Sr.P.S./P.S 4. Date on which the fair order is placed before the : Dictating Member for pronouncement. 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the : 15.9.25 Sr.P.S./P.S. 7. Date on which the file goes to the Bench Clerk. : 15.9.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar : for signature on the order. 10. Date of Despatch of the Order :

Akhil Anjana Kelavani Mandal vs. The CIT(E)

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