Calcutta International School Society vs. CIT(Exemption), Kolkata

Parties Involved

Facts Summary

The Calcutta International School Society filed an application in Form 10AB for renewal of exemption under section 80G(5) of the Income Tax Act. The Commissioner of Income Tax (Exemption), Kolkata rejected the application on the ground that the assessee had mistakenly applied under the wrong section. The assessee argued that it had inadvertently mentioned the wrong clause in the application. The CIT(E) had cancelled the provisional approval granted earlier.…

Legal Issues

• 1. Whether the application filed by the assessee under the wrong section can be treated as non-maintainable.

Judgment Outcome

Decided in favour of Assessee.

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