Section 80G Approval: Error in Application Clause – ITAT Mumbai Remands for Reconsideration

Rotary Charity Trust Vs CIT (Exemption) (ITAT Mumbai)

ITAT Mumbai ruled on the appeal of Rotary Charity Trust against the rejection of its application for final registration under Section 80G(5) of the Income-tax Act, 1961. The trust, established in 1996, initially secured provisional registration under Section 80G but mistakenly cited the wrong clause when applying for final approval. The CIT(Exemption) rejected the application, stating that the trust had claimed tax exemptions in previous years and did not meet the conditions under the selected clause. The assessee contended that

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