Section 80G Registration Application cannot be rejected for inadvertent error

Sarda Mission Sevasram Viveknagar Vs CIT (Exemptions) (ITAT Kolkata) Introduction: The case of Sarda Mission Sevasram Viveknagar vs. CIT (Exemptions), heard by the ITAT Kolkata, concerns the rejection of the applicant’s request for approval under section 80G(5)(iii) of the Income Tax Act, 1961. The rejection stemmed from an inadvertent error in the application, raising questions about the rectifiability of such mistakes. Detailed Analysis: The appellant, Sarda Mission Sevasram Viveknagar, filed an appeal against the decision of the Ld. CIT (Exemptions), Kolkata, dated 29.08.2023, which r...