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ITAT Restores 12A & 80G Applications as Rejection Was Based on Technical Error
Case Law Details
- Case Name
- Janjagruti Shishan Sanstha Deqalgaon Vs CIT (Exemption) (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A
- Courts
- All ITAT, ITAT Nagpur
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Janjagruti Shishan Sanstha Deqalgaon Vs CIT (Exemption) (ITAT Nagpur)
The Income Tax Appellate Tribunal (ITAT), Nagpur, considered appeals against the orders of the Commissioner of Income Tax (Exemption) dated 11.07.2025 rejecting applications for regular approval under Sections 12A(1)(ac)(ii) and 80G(5) of the Income-tax Act. The Tribunal first condoned an eight-day delay in filing one of the appeals, noting that the delay was not substantial.
The Tribunal found that the applications had been rejected because the assessee had incorrectly mentioned the relevant statutory provi...
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