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Section 80G Registration Cannot Be Denied for Typographical Errors in Clause Selection
Case Law Details
- Case Name
- Jal Minocher Mistry Memorial Foundation Vs CIT (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Mumbai
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Jal Minocher Mistry Memorial Foundation Vs CIT (Exemption) (ITAT Mumbai)
The case of Jal Minocher Mistry Memorial Foundation vs CIT (Exemption) before the ITAT Mumbai involved the rejection of an application for approval under Section 80G of the Income-tax Act, 1961. The assessee trust had applied using Form 10AB but mistakenly selected the wrong clause due to a technical error. The CIT (Exemption) rejected the application on the grounds that the trust, incorporated in 2006 and previously granted an 80G exemption, should not have applied under the chosen clause. The trust contended that the m...
