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

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 application for ap...