Clerical Error in Selecting Wrong Clause Cannot Deny Section 80G Approval

Akhil Anjana Kelavani Mandal Vs CIT( (Exemption) (ITAT Ahmedabad)

ITAT Ahmedabad: Clerical Error in Selecting Wrong Clause Cannot Deny 80G Approval – Matter Restored to CIT(E) for Fresh Decision

Ahmedabad Tribunal dealt with rejection of a charitable trust’s application for approval u/s 80G(5) on the basis of a mere technical mistake.

Assessee-trust had filed an application seeking approval u/s 80G(5). However, in the prescribed form, it inadvertently selected clause (iv) instead of the relevant clause (ii). CIT(E), treating this as a fatal de

Please become a Premium member. If you are already a Premium member, login here to access the full content.