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

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