Substantive 80G Claim Revived Despite Inadvertent Filing Mistake

Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust Vs Exemption Ward (ITAT Pune) 80G Approval Denied for Wrong Clause Selection Set Aside; One More Opportunity Granted: ITAT Pune The Pune Bench (“B”) of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of a charitable trust and set aside the NFAC order denying regular approval under section 80G(5)(iii), holding that the rejection was based on an inadvertent procedural mistake rather than merits. The trust had originally been granted valid provisional approval under section 80G(5). Subsequently, due to an error by the consult...