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 defect, rejected the application on 20.08.202...