Rejection of final approval u/s. 80G(5) for incorrect mentioning of clause not justifiable

Gandhinagar Ayyapa Pooja Samiti Vs CIT (ITAT Ahmedabad) ITAT Ahmedabad held that rejection of final approval u/s. 80G(5) of the Income Tax Act merely for an inadvertent mistake of mentioning incorrect Sub-Clause in the application is untenable. Accordingly, CIT(E) directed to consider the application and pass order accordingly. Facts- The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax (Exemption), Ahmedabad, dated 20.08.2024, denying grant of approval u/s. 80G(5) of the Income Tax Act, 1961. The assessee contended that his solitary content...