A SOCIETY FOR HUMENITY ACTIVITIES (ASHA),KALAHANDI vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHUBANESHWAR

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ITA 99/CTK/2025Status: DisposedITAT Cuttack17 July 2025AY 2025-26Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the rival submissions and noted that the mistake was rectifiable. In the interest of justice, the assessee was granted one more opportunity to substantiate its claim before the CIT(E) and to rectify its mistake in filing the necessary application. The CIT(A) was directed to decide the issue on merits after rectification.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemption) who held that a wrong Section code was used while applying for registration under Section 80G of the Act. The assessee requested another opportunity to rectify the mistake. The assessee's representative submitted that a wrong Section code was used while applying for registration under Section 80G.

What were the issues?

Whether the assessee should be granted an opportunity to rectify a mistake in the section code used for registration application, and whether the CIT(A) should decide the issue on merits after rectification.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 17/07/2025Pronounced: 17/07/2025

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Hyderabad, dated 24.01.2025 for assessment year 2025- 2026.

2.

It was the submission of the ld. AR that the ld. CIT(A) has held that wrong Section code has been used while applying for registration u/s.80G of the Act. It was the submission that the assessee may be granted another opportunity of being heard before the ld. CIT(E) to make the claim under the correct Section Code and the assessee may be permitted to file the correct Section Code.

3.

In reply, ld.CIT-DR did not raise any serious objection.

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