SANT VIJAYDASJI SEVASHRAM TRUST DAKOR,KHEDA vs. THE CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR.BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
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–
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 17.01.2025 (SIDDHARTHA NAUTIYAL)
VICE PRESIDENT
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Ahmedabad; Dated 17.01.2025
Manish, Sr. PSआदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant
2. ᮧ᭜यथᱮ / The Respondent.
3. संबंिधत आयकर आयुᲦ / Concerned CIT
4. आयकर आयुᲦ(अपील) / The CIT(A)-
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाडᭅ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.