Sant Vijaydasji Sevashram Trust… vs CIT | s.10AD, 80G | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR.BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Tej Shah, A.R

For Respondent: Shri R.N Dsouza, CIT. DR

Hearing: 13.01.2025Pronounced: 17.01.2025

Appellant by : Shri Tej Shah, A.R. Respondent by: Shri R.N Dsouza, CIT. DR Date of Hearing 13.01.2025 Date of Pronouncement 17.01.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: These appeals have been filed by the different Assessee’s against the separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad, vide order dated 13.09.2024.

2. The assessee has taken the following grounds of appeal:-

The Ld.CIT erred in law and in the facts of the case in rejecting the application for registration u/s.10AD of the act.

The Ld.CIT erred in law and in the facts of the case in rejecting the provisional registration which was granted earlier.

Asst.Year –NA - 2– 3. The appellant crave the permission for making any alteration or addition in the grounds of appeal.

Heard both the parties and perused the material available on record.

The application of the assessee has been rejected owing to a simple mistake of quoting clause (iii) instead of clause (iv) of Section 80G of the Income-tax Act. Such mistake is not fatal to treat the application as invalid and hence ld. CIT(E) is directed to consider the application of the assessee and pass an order de-novo.

SANT VIJAYDASJI SEVASHRAM TRUST DAKOR,KHEDA vs. THE CIT(EXEMPTION), AHMEDABAD