Section 80G Registration Cannot Be Denied for Technical Error in Application Form

Maharani Shantadevi Trust Vs CIT (Exemption) (ITAT Ahmedabad) Clerical Error in Selecting Wrong Clause Cannot Defeat Section 80G Approval—Application to Be Decided Afresh ITAT Ahmedabad Assessee-trust applied for final/regular approval u/s 80G(5). CIT(E) rejected application (18.10.2024) stating that in Form 10AB, assessee wrongly selected clause (ii) instead of correct clause (iii) of first proviso to section 80G(5). Appeal filed with 135 days’ delay; condoned by ITAT considering trustee’s affidavit. Tribunal CIT(E) knew that assessee already had provisional approval u/s 80G(5) and appl...