2025 (3) TMI 702

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... considering inadvertent mistake of the Assessee and the peculiar facts and circumstances in totality, the impugned order is set aside and consequently the case is remanded to the file of the Commissioner for decision afresh by considering the application filed by the Assessee in form no.10AB as u/s 80G(5)(iii)(B) of the Act instead of u/s 80G(5)(iv)(B) of the Act. In the result, the appeal filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e trust was incorporated on 29.08.2001 and has already claimed exemption by filing ITR-VII from A.Y. 2013-14 to A.Y. 2023-24 i.e. before applying for registration in form 10AB of the Act and since the Assessee has claimed exemption in the previous years. Even the Assessee is not fulfilling the stipulated conditions prescribed for filing application for approval in form no.10AB, the application for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X