JAY BABA NEEM KAROLI NIRDHAN AVAM ASAHAYEE SAHAYATA KENDRA,KOLKATA vs. CIT (EXEMPTION), KOLKATA

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ITA 857/KOL/2024Status: DisposedITAT Kolkata06 December 2024Bench: SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)6 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 held that the incorrect mention of the clause was a rectifiable mistake and not a ground for rejection. The application should be treated as validly filed and processed on merits.

What were the facts?

The assessee applied for registration under Section 80G but mistakenly filed under Clause (ii) instead of Clause (iii) of the first proviso to Section 80G(5). The CIT(Exemption) rejected the application on this technical ground, allowing the assessee to file afresh.

What were the issues?

Whether a technical error in selecting the wrong clause in an application for 80G registration warrants rejection, or if it can be treated as a rectifiable mistake.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SRI SANJAY GARG & SRI RAKESH MISHRA

order

: December 6th, 2024 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

The present appeal filed by the assessee pertaining to the assessment year 2021-2025 is against the order of the ld. CIT (Exemption), Kolkata in relation to registration u/s 80G of the Income Tax Act, 1961 (in short the 'Act') dated 27.02.2024.

2.

The Grounds of appeal are raised as under:

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