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

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ITA 1928/AHD/2024Status: DisposedITAT Ahmedabad17 January 2025Bench: DR.BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the mistake in quoting the clause under Section 80G was not fatal and did not invalidate the application. The CIT(E) was directed to reconsider the application de novo.

What were the facts?

The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Exemption) rejecting their application for registration under Section 10AD of the Income-tax Act and provisional registration granted earlier. The rejection was due to a mistake in quoting a clause under Section 80G.

What were the issues?

Whether a minor clerical error in quoting a section clause can lead to the rejection of a registration application, and if the CIT(E) can be directed to reconsider the application.

Which sections of the Income-tax Act were involved?

Section 10AD,Section 80G

AI-generated summary — verify with the full judgment below

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:-

1.

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.

2.

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.

3.

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

4.

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.

5.

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

This Order pronounced in Open Court on 17.01.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 17.01.2025 Manish, Sr. PS TRUE COPY आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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