2024 (5) TMI 1364

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....(J.M.): 1. This appeal bearing ITA No. 420/MUM/2024 for the assessment year 2023-24 is directed against the order of Learned Commissioner of Income Tax, (Exemptions), Mumbai [hereinafter referred to as the "CIT(E)"] passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"] dated 05.12.2023, who has dismissed an application of the appellant under section 80G(5) by....

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....he Ld. CIT (E) in form no. 10AB for registration of its charitable trust under section 80G(5) for claiming exemption and deduction under section 80G(5) in respect of the donation to the charitable institution. Vide impugned order dated 05.12.2023, the Ld. CIT(E), appellant's application under section 80G(5) in form no. 10AB was rejected on the ground that the appellant selected a wrong section cod....

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....r in cases where any trust, institution or fund has already made an application Form 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may ....