Kolkata ITAT Rules Technical Error No Basis to Deny Section 80G Approval

North Eastern Social Research Centre Vs CIT (Exemption) (ITAT Kolkata)

The case of North Eastern Social Research Centre vs. CIT(Exemption) before the Income Tax Appellate Tribunal (ITAT) Kolkata revolves around the denial of final approval under Section 80G of the Income Tax Act due to a perceived technical error in the application process.

The appellant, North Eastern Social Research Centre, had initially received provisional approval under Clause (iv) of the First Proviso to section 80G(5) of the Act, valid until Assessment Year 2025-26. Subsequently, they applied for fina

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