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2025 (3) TMI 702 - AT - Income Tax


The ITAT Mumbai, comprising Judicial Member Shri Narender Kumar Choudhry and Accountant Member Shri Prabhash Shankar, addressed an appeal by the Assessee against the order dated 16.10.2024 by the Commissioner of Income Tax (Exemptions) under section 80G(5) of the Income Tax Act, 1961, for the assessment year 2025-26. The Commissioner had dismissed the Assessee's application under section 80G(5)(iv)(B), citing the Assessee's prior exemption claims from A.Y. 2013-14 to A.Y. 2023-24 and non-fulfillment of conditions for approval in form 10AB.The Assessee contended that an inadvertent error occurred in form 10AB, where the incorrect provision, 80G(5)(iv)(B), was cited instead of the correct one, 80G(5)(iii)(B). The Department's Representative did not dispute this claim. The Tribunal, acknowledging the Assessee's inadvertent mistake and the unique circumstances, set aside the impugned order. The case was remanded to the Commissioner for a fresh decision, considering the application under section 80G(5)(iii)(B) instead. The appeal was allowed for statistical purposes, with the order pronounced on 19.02.2025.

 

 

 

 

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