2025 (7) TMI 1571

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....te due service of notice of hearing. Perusal of the impugned order indicates that assessee's application for approval u/s.80G(5) of the Act has been rejected for minor technical defect in the application. We therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative and material available on record. 3. Appellant has raised following grounds of appeal : "1. On the facts and in circumstances of the case and in law, the learned CIT, Exemption erred in rejecting the registration asked u/s 80(G)(5) of the IT Act for the reason that trust has not submitted the copy of earlier approval u/s. 80G. Your appellant submits that necessary details are available and can be submitted and therefo....

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....f said registration is about to expire. 7. After verification of the submission made by the assessee in response to the initial notice, it is seen that the assessee has admitted the fact that while applying for regular approval erroneously wrong section code was selected. 8. In view of the above, the application filed by the assessee is treated as non-maintainable and hence, 'rejected' for statistical purposes without going into the merits of the case and no adverse inference is drawn against the assessee." 5. Aggrieved appellant is now in appeal before the Tribunal in the present appeal assailing the impugned order denying grant of approval u/s.80G(5) of the Act. 6. We have heard the ld. Departmental Represe....

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....hat the appellant vide their reply dated 15/12/2023 prayed to consider the application in appropriate subclause of section 12A(1). The ld CIT(E) held that he has no power to change/ amend or rectify Form-10AB. We find that it was an inadvertent mistake and the appellant has already explained the facts and prayed for correction before the ld. CIT(E). In our view the mistake in filing entry was not fatal and could be considered in appropriate sub-clause or clause of section 12A(1). Otherwise, the appellant has provided all the details and information in Form-10AB, while applying for registration under section 12A/12AB. Being first appellate authority, the plea of appellant for correction in Form-10AB is accepted and the order of ld CIT(E) is ....