https://www.taxtmi.com/caselaws?id=771938 The ITAT Ahmedabad allowed the assessee's appeal regarding denial of approval under section 80G(5)(iv). The assessee had inadvertently selected wrong section code while filing Form 10AB application. The tribunal found the case was covered under clause (ii) of first proviso to section 80G(5), not clause (iv), as the assessee already had prior approval that was expiring. The CIT(E) had incorrectly treated the application under sub-clause (B) of clause (iv) and rejected it for non-compliance. Following precedent, the ITAT remitted the matter back to CIT(E) with directions to consider the application under correct provision and grant approval if otherwise eligible. en-us Wed, 21 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771938 The ITAT Ahmedabad allowed the assessee's appeal regarding denial of approval under section 80G(5)(iv). The assessee had inadvertently selected wrong section code while filing Form 10AB application. The tribunal found the case was covered under clause (ii) of first proviso to section 80G(5), not clause (iv), as the assessee already had prior approval that was expiring. The CIT(E) had incorrectly treated the application under sub-clause (B) of clause (iv) and rejected it for non-compliance. Following precedent, the ITAT remitted the matter back to CIT(E) with directions to consider the application under correct provision and grant approval if otherwise eligible. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771938