Wrong Income Tax Section Code Not Fatal to Section 80G Claim: ITAT Pune

Advertisement Social Networking Forum Vs CIT (Exemptions) (ITAT Pune) The Income Tax Appellate Tribunal (ITAT), Pune Bench, in the case of Social Networking Forum Vs. CIT (Exemptions), has directed a de novo hearing for an appellant whose application for approval under Section 80G(5) of the Income Tax Act, 1961, was rejected due to a technical error in selecting the wrong section code. The Tribunal emphasized that a minor technical defect should not disentitle an appellant from their rightful claim. Background of the Case The appellant, a Trust named Social Networking Forum, had filed an a...