SWARAJ FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

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ITA 69/VIZ/2025Status: DisposedITAT Visakhapatnam30 June 2025Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)13 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural mistakes that are curable and do not affect core eligibility should not penalize the assessee, especially for charitable institutions. The CIT should have allowed rectification and examined the application on merits.

What were the facts?

The assessee trust inadvertently selected the wrong section code while filing for provisional registration under Section 12AB and Section 80G. The department issued provisional registration despite the error, but later rejected the application for permanent registration citing the procedural mistake.

What were the issues?

Whether a technical error in selecting the wrong section code during the application for registration/approval can lead to the rejection of the application for permanent registration/approval.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Dr. Satyasai Rath, CIT(DR)

आदेशकी प्रतततिति अग्रेतषत/ Copy of the order forwarded to:-

1. 1. तिर्ााररती/The Assessee : Swaraj Foundation, D.No.49-28-13, Mohan Sadan, Madhuranagar, Visakhapatnam. 2. राजस्व/ The Revenue : The Income Tax Officer, (Exemption Ward), Visakhapatnam.

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