IMDR Alumni Association Vs CIT (ITAT Pune)
Wrong AY in Form 10AB Is a Correctable Slip, Not a Reason to Shut the 80G Door — CIT(E) Directed to Reconsider Application Afresh
Summary: The Pune ITAT dealt with rejection of an application for approval u/s 80G where the assessee had inadvertently selected the wrong AY in Form No. 10AB, immediately withdrew the incorrect application & filed a fresh application mentioning the correct AY. The Tribunal held that considering the facts & principles of natural justice, the assessee deserved another opportunity & accordingly restored the matter to the CIT(E) for de novo consideration in accordance with law.
Facts — Section 8 Company Seeking Regular 80G Approval
The assessee, IMDR Alumni Association, was registered u/s 8 of the Companies Act, 2013. It had earlier been granted provisional approval u/s 80G in Form No. 10AC. Thereafter, pursuant to the amended provisions governing section 80G approval, it uploaded an electronic application in Form No. 10AB on 30.09.2025 for permanent approval.
During processing of the application, the CIT(E) called for clarifications & information, which according to the order were duly furnished by the assessee.
The CIT(E), however, noticed that the assessee had filed two applications on 30.09.2025, one u/s 80G(5)(ii) & another u/s 80G(5)(iii). Both applications were ultimately rejected by orders dated 27.03.2026.
