Annadhanam Scheme Fund Arulmigu Santhaveli Amman Thirukoil, Administrator Vellakulam Street, Kancheepurtm Taluk, Kancheepuram District, Tamil Nadu 631 502. Vs. The Commissioner of Income Tax (Exemption), Chennai.

Parties Involved

Facts Summary

The assessee, Annadhanam Scheme Fund Arulmigu Santhaveli Amman Thirukoil, filed applications for registration under section 12AB and approval under section 80G of the Income Tax Act, 1961. However, due to an inadvertent mistake in the online application, the wrong sub-clause was selected, leading to the rejection of the applications by the Commissioner of Income Tax (Exemption), Chennai. The assessee sought rectification of this mistake and renewal of the applications. The appellant was represented by Ms. S. Sonali, Advocate, and the respondent by Shri AR V Sreenivasan, CIT.…

Legal Issues

• 1. Whether the inadvertent mistake in the online application should result in the rejection of the assessee's application for registration under section 12AB of the Act.
• 2. Whether the inadvertent mistake in the online application should result in the rejection of the assessee's application for approval under section 80G of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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