Order rejecting 80G application under incorrect name resulted in procedural irregularity: Matter remanded

Bangalore Medical College Alumni Association Vs CIT (ITAT Bangalore) ITAT Bangalore held that order rejecting application for approval under section 80G of the Income Tax Act passed by CIT(E) under incorrect name has resulted into confusion and procedural irregularity. Hence, matter remanded for fresh adjudication. Facts- The assessee is a charitable trust operating under the name & style of Bangalore Medical College Alumni Association (BMC Alumni Association). However, the rejection order of approval of application for approval u/s. 80G had been passed by CIT(E) under the incorrect name â...