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Facts
The assessee, Ujjawal Gorakshan Trust, filed an application in Form no.10AB under section 80G(5)(iii) of the Income Tax Act, 1961. The learned CIT(E) rejected this application, citing that the assessee was required to file under a different section.
Held
The Tribunal noted that the mention of the wrong provision was likely an inadvertent mistake. Therefore, the Tribunal set aside the order of the CIT(E) and remanded the case back for a fresh decision on the same application.
Key Issues
Whether the rejection of the assessee's application for registration under section 80G was justified based on the specific form and section cited by the assessee.
Sections Cited
80G(5)(iii), 80G(5)(vi)(A), 80G(iv)(B)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 17/06/2025 Date of Order – 17/06/2025
O R D E R PER K.M. ROY, A.M.
The captioned appeal has been filed by the assessee challenging the impugned order dated 10/12/2024, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], in Form no.10AD, rejecting the application dated 15/06/2024, filed by the assessee in Form no.10AB, under section 80G(5)(iii) of the Income Tax Act, 1961, (for short, “the Act”).
2 Ujjawal Gorakshan Trust ITA no.95/Nag./2025
The application filed by the assessee under section 80G(5)(vi)(A) of the Act has been rejected by the learned CIT(E) simply for the reason that the assessee was required to file application in Form no.10AB, under section 80G(iv)(B) of the Act.
The mentioning of wrong provision appears to be inadvertent mistake or overlooking the rudimentary facts and, therefore, we are inclined to set aside the impugned order passed by the learned CIT(E). Consequently, we remand the instant case to the file of the learned CIT(E) for decision afresh by considering the impugned application so filed by the assessee. The learned CIT(E) is directed to proceed on the selfsame application and to decide the same afresh.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 17/06/2025