Administrative fairness requires remittal for fresh consideration when corrective submissions and evidence address an inadvertent filing error.

Where an application for statutory registration was rejected after an inadvertent classification error in the filing and before the applicant could furnish corrective submissions and supporting documents, the appropriate remedy is to set aside the rejecting order and remit the matter for fresh consideration so the competent authority can examine the documentary evidence, accept a trustee undertaking if appropriate, and decide afresh; administrative fairness requires giving the applicant an opportunity to correct clerical mistakes and present relevant proof before refusing approval.

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Issues: Whether the order of the Commissioner of Income-tax (Exemptions) rejecting the assessee's application for registration under section 80G of the Income-tax Act, 1961 should be set aside and the matter remitted for fresh decision in view of an alleged inadvertent error in Form No.10AD and a request to furnish supporting documentary evidence.

Analysis: The Tribunal examined the application for approval under Section 80G of the Income-tax Act, 1961 and the factual position that the nature of activity was recorded as "charitable cum religious" in the Form No.10AD due to an inadvertent error. The assessee submitted a letter seeking to correct the mistake and requested an opportunity to place documentary evidence demonstrating that its activities are of a public charitable nature. Applying the principles governing administrative fairness and the need to consider relevant evidence before refusing statutory approvals, the Tribunal found it appropriate to permit the authority to reconsider the matter. The Tribunal did not adjudicate the merits of whether the activities satisfy Section 80G conditions but directed that the Commissioner decide afresh after taking into account the documentary evidence and the trustee's undertaking.

Conclusion: The order rejecting the application under Section 80G is set aside and the matter is remitted to the Commissioner of Income-tax (Exemptions), Mumbai for fresh decision after considering the documentary evidence; the assessee's grounds are allowed for statistical purposes, which is in favour of the assessee.

Ratio Decidendi: Where an application for approval under a statutory provision has been refused without consideration of corrective submissions and supporting documents addressing an inadvertent error, the appropriate course is to set aside the rejecting order and remit the matter for fresh consideration so the competent authority can decide after examining the evidence and giving opportunity to the applicant.

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