2025 (3) TMI 702

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.....A. Dhyani, Ld. D.R. ORDER Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 16.10.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2025-26. 2. In the instant case, the Ld. Commissioner,....

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....y and because of overlooking has mentioned the provisions of the Act as 80G(5)(iv)(B) instead of mentioning the correct provision i.e. 80G(5)(iii)(B) and therefore the impugned order is liable to be set aside. 4. The Ld. D.R. did not refute the said factual aspect/claim of the Assessee. 5. Thus considering inadvertent mistake of the Assessee and the peculiar facts and circumstances in totali....