Navajivan Gramvikas Pratishthan Vs ITO (Exemption) (ITAT Mumbai)
Summary: A trust seeking approval under section 80G selected the wrong clause in its electronic Form 10AB. Its attached certificate showed provisional 80G approval, while the clause selected in the application called for a copy of regular approval. The Commissioner of Income Tax (Exemptions) rejected the application on that basis without examining the trust’s objects or activities.
The Mumbai Tribunal held that this curable procedural error warranted an opportunity to correct the application. It set aside the rejection and sent the matter back for a decision under the appropriate provision. The Tribunal did not grant 80G approval; the trust’s eligibility remains to be examined.
The Mismatch in the Application
Navajivan Gramvikas Pratishthan filed Form 10AB on 29 September 2025 seeking approval under section 80G. The application was made by selecting a clause for which the Commissioner expected the trust to furnish a copy of its regular 80G approval in Form 10AC.
The document the trust actually submitted was different. It held a provisional approval certificate under section 80G and attached that certificate to its application. On examining the selected clause and the accompanying document, the Commissioner found that the required regular approval certificate had not been furnished. He rejected the application by order dated 27 March 2026.
