2025 (8) TMI 588

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.... Act, 1961 (in short 'the Act'). 2. The grievances raised by the assessee are as follows: "1. That, the learned CIT(Exemption) has wrongly rejected the application filed in form No. 10AB for granting approval u/s 80G(5) of the I.T. Act, 1961. 2. That the findings of the learned CIT(Exemption) are not justified in law as well as facts of the case and required to be deleted. 3. The appellant craves to add, alter, amend or delete any of the above grounds of appeal." 3. The facts of the case which can be stated quite shortly are as follows: The assessee before us is a trust and has filed an application for approval under clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, in For....

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.... The ld. Counsel submitted that this was a typographical error on the part of the assessee, in mentioning clause (ii), instead of clause (iii). Because of this typographical error, the ld. CIT (Exemption) should not have rejected the assessee's application, rather, the application should be corrected by the ld CIT(E) with the consent of the assessee. 6. On the other hand, Ld. CIT-DR for the Revenue, relied on the findings of the Ld. CIT(E). 7. We have heard the rival parties and have gone through the material placed on record. For the sake of clarity and also being pertinent, we reproduce solitary reason to reject the assessee's application that assessee had filed application under clause (ii) of first proviso to sub-section (5) of se....

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....pass order on merits, irrespective of the delay occurred in filing the fresh application for final approval u/s. 80G(5) of the Act. 6.1. Respectfully following the same, the present impugned order passed by Ld. CIT(E) is hereby set aside with a direction to Ld. CIT(E) to pass order on merits on the rectified application to be filed by the assessee. Needless to say, the assessee should file the application for Permanent Registration under clause (iii) of first proviso to Section 80G of the Act before Ld. CIT(E). 7. In the result, the appeal filed by the Assessee is allowed for statistical purpose." 8. Therefore, we note that ld CIT(E) rejected, assessee`s application stating that the assessee did not file the application....