Case Law Details
Telangana State Chapter Indian Radiological & Imaging Association Vs ITO (ITAT Hyderabad)
ITAT Hyderabad in the case of Telangana State Chapter Indian Radiological & Imaging Association vs ITO held that an application for approval u/s. 80G(5) cannot be rejected on the basis of selecting the wrong form.
The ITAT considered the mistake made by the assessee in selecting the wrong section code while filing the application for approval u/s. 80G(5) in form 10A. The provisional approval was granted based on this error, but the permanent approval was subsequently rejected by the CIT(E) on the grounds of the incorrect selection. The ITAT held that the mistake was unintentional and the assessee was willing to rectify it. The ITAT directed the CIT(E) to permit the assessee to rectify the mistake and reconsider the application for permanent approval.
Conclusion: Based on the arguments presented, the ITAT treated the appeal of the assessee as allowed for statistical purposes. The ITAT emphasized the need for the authorities to verify the details submitted by the assessee and to issue timely notices to rectify any mistakes. The article concludes by providing the date of pronouncement of the order.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
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Many trust are facing this issue, has anyone found any kind of remedy for the same?