9911796707
TMI Blog2024 (12) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... as a common & frequent error and also observing the fact that in the instant case Ld. CIT, Exemption, Pune has not given any adverse finding on merits of the case, against the assessee, we deem it fit to set-aside the order passed by Ld. CIT, Exemption and remand the matter back to him with the direction to treat the application of the assessee as filed under code 14 clause (iii) of first proviso to sub-section (5) of section 80G (or under the desired section code) and consider the same for grant of approval u/s 80G(5) of the IT Act in accordance with law after providing reasonable opportunity of hearing to the assessee. Appeal filed by the assessee is allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the learned CIT(E) may be directed to grant approval u/s 80G to the assessee trust. >5] The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal." >3. Facts of the case, in brief, are that the assessee is a non-profit company with an object to help children in every possible manner for their survival, protection and participation in matters concerning themselves and to create awareness about need for eradicating child labour, child abuse and to provide education, preventive health care, legal aid, skill training and income earning capabilities, medical assistance of every kind specially for children from the economically and socially poor sections of the society. The assessee company has fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order against which the assessee is in appeal before this Tribunal. >5. Ld. AR appearing from the side of the assessee company submitted before us that the application for registration u/s 80G(5) was rejected merely on a technical ground of mentioning wrong section code and nothing adverse was found by Ld. CIT, Exemption, Pune against the assessee on merits of the case. It was submitted by Ld. Counsel of the assessee that the mistake was a typographical error and inadvertently wrong code was mentioned in the application and there was no deliberate/wilful intention to submit the application under wrong code before Ld. CIT, Exemption, Pune. It was submitted by Ld. Counsel of the assessee that when specific request was made, Ld. CIT, E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quested to confirm the same. >7. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that due to a typographical and inadvertent error occurred in the application for registration u/s 80G(5) of the IT Act and when pointed out by Ld. CIT, Exemption, Pune, the assessee accepted the mistake and requested to treat the application as filed under code 14 clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act. But Ld. CIT, Exemption, Pune refused to accept the request and consequently rejected the application merely on the basis of technical ground by observing as under :- >"8. In view of the above, the assessee has accepted the mistake that the inadvertently selected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed under clause (i) of the first proviso to sub-section (5) of section 80G. The order of the Ld. CIT(Exemption) is hereby set aside and he is required to consider the application as filed under clause (i) of the first proviso to section 80G(5) of the Act and consider the same for grant of approval under section 80G(5) to the trust in accordance with law within a period of 2 months from the date of receipt of this order. The assessee shall file all necessary evidence before him." >9. Respectfully following the above decision and in the light of the circular no 7/2024 issued by CBDT on 25-04-2024, i.e. after the filing of application by the assessee wherein the issue of mentioning wrong section code has been addressed / considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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