https://www.taxtmi.com/caselaws?id=770423 ITAT Kolkata allowed the appeal filed by a society/trust against CIT (Exemption)'s rejection of section 80G approval application. The rejection was based on non-approval under section 12A due to technical errors in filing applications under incorrect clauses. The tribunal held that rejection on mere technicality was inappropriate, especially considering the new online filing system. Since the incorrect provisional section 12A approval remained valid till AY 2026-27, the section 80G application should not have been rejected. The tribunal set aside CIT (Exemption)'s order, directing reconsideration of the application under the correct clause, treating it as properly filed under section 80G(5) first proviso clause (i). en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770423 ITAT Kolkata allowed the appeal filed by a society/trust against CIT (Exemption)'s rejection of section 80G approval application. The rejection was based on non-approval under section 12A due to technical errors in filing applications under incorrect clauses. The tribunal held that rejection on mere technicality was inappropriate, especially considering the new online filing system. Since the incorrect provisional section 12A approval remained valid till AY 2026-27, the section 80G application should not have been rejected. The tribunal set aside CIT (Exemption)'s order, directing reconsideration of the application under the correct clause, treating it as properly filed under section 80G(5) first proviso clause (i). Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770423