A SOCIETY FOR HUMENITY ACTIVITIES (ASHA),KALAHANDI vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHUBANESHWAR
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.
Held
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.
Key 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.
Sections Cited
80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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.
In reply, ld.CIT-DR did not raise any serious objection.
2
We have considered the rival submissions. As it is noticed that this is a mistake that is happened which is rectifiable. In the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(E) with a direction that the assessee may be granted opportunity to rectify its mistake in filing necessary application and after rectification the ld. CIT(A) is directed to decide the issue on merits.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/07/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 17/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (
