Wrong Dropdown Selection Cannot Deny 80G: ITAT Chennai Grants 5-Year Recognition to Trust

Jayalakshmi Memorial Charitable Trust Vs CIT (ITAT Chennai) Technical Mistake in Form Filing Not Fatal: Tribunal Grants Relief to Charitable Trust Jayalakshmi Memorial Charitable Trust, registered u/s 12AA & enjoying approval u/s 80G since 24.11.2008, filed appeals against CIT(E)’s rejection orders dated 08.02.2022 & 19.02.2025 concerning its 80G recognition. The trust had inadvertently filed application in Form 10A under clause (iv) of the first proviso to section 80G(5) on 30.01.2022, instead of under clause (i). Consequently, CPC granted only provisional recognition u/s 80G from 0...