Bharat Sevashram Sangha Vs Commissioner of Income Tax (Exemptions)

Parties Involved

Facts Summary

The assessee, Bharat Sevashram Sangha, filed two appeals against the orders of the learned CIT (E) Mumbai dated 30.09.2025. In ITA No.7364/M/2025, the assessee challenged the rejection of its application for registration under Section 12AB due to an inadvertent selection of an incorrect clause/sub-clause in the application form. In ITA No.7363/Mum/2025, the assessee challenged the rejection of its application for approval of fund under Section 80(G). Both appeals were inter-connected and heard together.…

Legal Issues

• 1. Whether the inadvertent selection of an incorrect clause/sub-clause in the application for registration under Section 12A is fatal to the application.
• 2. Whether the rejection of the application for registration under Section 12AB affects the application for approval of fund under Section 80(G).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

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  DELHI BENCH 'A', NEW DELHI benchAY 2025-26Allowed