2025 (7) TMI 874

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....Shri Narendra Kumar Naik, DR ORDER PER VIJAY PAL RAO, VICE PRESIDENT This appeal filed by the assessee is directed against the order dated 17/12/2024 of the learned Commissioner of Income Tax (Exemption) whereby the application of the assessee seeking approval u/s 80G of the I.T. Act, 1961 was rejected. The assessee has raised the following grounds of appeal: 1. The order of the ....

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....hat the activities were resumed only in 2023, therefore the Appellant submitted Form 10A as a new applicant on 03 March 2023 against which provisional registration was received until AY 2025-26. 6. The Ld. CIT(E) erred in not providing an opportunity to the Appellant before rejecting the application on the basis of merely mentioning an incorrect clause in Form 10A despite perusing through....

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....d(s) that may be urged at the time of hearing. 3. The learned AR of the assessee has submitted that the learned Commissioner of Income Tax (Exemption) has rejected the application on technical ground for mentioning the section 80G(5)(i) in the application, instead of 80G(5)(iv). She has further submitted that the learned Commissioner of Income Tax (Exemption) has not pointed out this defect/mis....

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....cord of the learned Commissioner of Income Tax (Exemption) for re-consideration and deciding the application on merits. 5. Having considered the rival submission as well as perusal of the impugned order, we find that earlier the assessee was having registration u/s 80G of the I.T. Act, 1961 prior to 1/4/2021 and after the amendment, the assessee again filed the application for approval u/s 80G ....