Inadvertent Error in Clause Selection: ITAT Remands Section 80G Rejection

Senior Citizen Council Gandhinagar Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has reversed and remanded the rejection of an application for 80G approval filed by Senior Citizen Council Gandhinagar. The appeal contested the order dated August 20, 2024, issued by the Commissioner of Income Tax (Exemption) [CIT(E)], Ahmedabad, which had rejected the application under Section 80G(5)(iv) of the Income Tax Act, 1961. The appeal, filed by the assessee, faced a delay of 109 days. The Senior Citizen Council Gandhinagar submitted an affidavit attributing...