2025 (6) TMI 144

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....G of the Income Tax Act, 1961 (the "Act"). 2. Facts of the case in brief, are that the assessee filed an application in Form No.10AB on 29.03.2024 for approval under sub clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfillment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act, a notice was issued through ITBA portal on 24.05.2024 requesting the assessee to upload certain information/clarification. The assessee was requested to submit the compliance by 10.06.2024. The notice was duly served on the assessee through e-portal/email. The assessee responded to the said notice on 10.06.2024 and requested for a....

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....) / 11AA(2)(h) of the Income Tax Rules, 1962, the application in Form No.10AB shall be accompanied by note on activities giving details of activities actually carried out but you have failed to comply with those provisions. You ought to be submit the details of actual activities carried out in the last 3 years or since inception, whichever is later. Further, the supporting evidence of the activities in the form bills and photographs are also not submitted by you. In absence of any such tangible material in respect of details and proof of activities being carried out, it is not possible to ascertain as to whether the activities are charitable and in line with the objects of the trust / institution. (iv) Kindly furnish evidences clai....

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....2024 for the reason of wrong selection of code while e-filing Form 10AB and non-submission of the other details in response to the second notice. 3. Aggrieved with such order of Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: "1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Exemptions) Pune, is not justified in rejecting the regular registration even after the submission of information called from the assessee-trust The rejection is only on the hyper-technical ground of wrong section code inadvertently/mistakenly used by the assessee in Form 10AB. The Commissioner of Income Tax (Exemptions) Pune be directed to cons....

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....on the order of Ld. CIT(E) and submitted that the Ld. CIT(E) was completely justified in rejecting the assessee's application as the assessee filed the application under wrong section/code and was given sufficient opportunity to comply to the notice but he failed to do so. 6. We have heard the rival arguments made by both the sides and perused the order of the Ld. CIT(E) as well as paper book containing written submission filed by the Ld. AR on behalf of the assessee. The Ld. CIT(E) rejected the application for grant of approval u/s 80G of the Act as the assessee failed to respond to show cause notice for the reason stated above by the Ld. AR and the application being filed under the wrong section/code. Admittedly, the assessee filed the....