UJJAWAL GORAKSHAN TRUST,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 95/NAG/2025Status: DisposedITAT Nagpur17 June 2025AY 2024-2025Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 80G(5)(vi)(A),Section 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

For Appellant: Shri Kapil Hirani a/w, Shri Nitesh Agrawal
For Respondent: Shri Pankaj Kumar

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

2.

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.

3.

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.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 17/06/2025

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