Typo Can’t Deny Charity: ITAT Pune Restores 80G Application Rejected for Technical Delay

Om Sai Ram Charitable Trust Vs CIT (Exemption) (ITAT Pune) The assessee-trust’s application for final approval u/s 80G(5) was rejected by CIT (Exemption), Pune, on the ground that it was filed after the prescribed date (19.11.2024 instead of 30.09.2024). The Trust explained that it had initially filed the application on 28.09.2024, well within time, but had withdrawn and refiled it the same day due to a typographical error in the section code. The CIT(E), however, rejected the refiled application without considering this fact and without examining the case on merits. The ITAT held that since...